Establishes definitions of eligible building, fire-resistant window requirements, and Helene-affected county.

Allows the owner of an eligible building in a Hurricane Helene-affected county to restore the building with window assemblies that have the same fire-protection rating that existed in the building as of September 27, 2024, without having to comply with the current provisions of the North Carolina State Building Code. Specifies that this exemption applies only to provisions mandating a higher or upgraded fire-protection rating or fire-resistant glazing for window openings, and only for work to restore Hurricane Helene-related damage, not expansion or changes.

Makes clear that all other provisions of the State Building Code remain in effect regardless of the exemption. Requires a building owner to submit an affidavit to the local building inspector identifying the specific window installations under the exemption and certifying the building is eligible. Requires an eligible building owner to claim the exemption within two years of the effective date of the act. Specifies that any subsequent renovation or replacement of the exempt windows must comply with the building code then in effect.

Exempts any state or local government inspector or official from liability for any damages arising directly or indirectly from a building owner's use of the exemption.

Permits the Office of the State Fire Marshal and the North Carolina Building Code Council to adopt rules to implement the exemption. Requires the State Fire Marshal to produce a form for local code enforcement officials containing the affidavit requirements.

Applicable to construction or repair work on or after the effective date of the act.