Creates new GS 17F-15 to prohibit any sheriff’s office; criminal justice agency or criminal justice officer, as defined by GS 17C-2; or any justice officer, as defined by GS 17E-2, from assisting United States Immigration and Customs Enforcement in the (1) apprehension or arrest of persons for alleged or suspected immigration violations or (2) service of warrants for removal from the United States. Prohibits any criminal justice officer, as defined by GS 17C-2, or any justice officer, as defined by GS 17E-2, from being deputized by ICE for these purposes. Provides that any current or future memorandum, agreement, or contract between ICE and a criminal justice agency or sheriff’s office shall be void to the extent it violates these prohibitions. Requires the Criminal Justice Education and Training Standards Commission and the Sheriff’s Education and Training Standards Commission to promulgate rules consistent with GS 17F-15.

Amends GS 105-164.3 to define tariff-affected goods of 2025 as any item subject to NC sales tax that has increased in price in 2025 by more than 50% due to federal tariff modifications made and implemented in 2025, as determined, announced, and made publicly available by the NC Department of Commerce. Amends GS 105-164.13 to exempt from retail sales and use tax, during fiscal year 2025-26, the sale of tariff-affected goods.

Directs the NC Department of Health and Human Services to consider alternatives to decreased or terminated federal funding related to state biomedical initiatives, state health initiatives, and state biomedical and health-related research. Directs NC DHHS to report any findings and recommendations made pursuant to this directive to the Joint Legislative Oversight Committee on Health and Human Services no later than March 1, 2026.

Directs the State Board of Education, the UNC Board of Governors, and the State Board of Community Colleges to report to the Joint Legislative Oversight Committee by March 15, 2026, on federal education funds eliminated by the federal Department of Government Efficiency and any actions taken or that need to be taken to replace those funds, or if the funds cannot be replaced, to achieve the purposes for which the funds were intended. The report must include (1) an estimate of the total cost of the reduced, suspended, or cancelled grants from the National Institutes of Health to the in-state operations of entities registered, headquartered, or doing business in the state and (2) a proposal to appropriate 50% the total value of the identified loss in NIH funding to create the NC Institute of Health to grant funds for biomedical and health research and innovation in North Carolina. Provides that the NC NIH be housed within the NC Department of Health and Human Services with a fund operated at the discretion of the NC Secretary of HHS. Requires the Secretary to distribute funds according to an open grant application process that considers the geographic distribution of awardees, to draw funds from the value of funding lost in the current fiscal year only, and to fully distribute the fund by the end of fiscal year 2027.

Expresses the intent of the General Assembly to take every action necessary to keep the promises of federal agencies working in North Carolina and to ensure that benefits through the NC Medicaid Program remain available to eligible North Carolinians regardless of any federal action. 

Includes a severability clause.