Amends GS Chapter 17F to add two new sections regulating law enforcement officer (LEO) identification and use of facial coverings.

New GS 17F-22 prohibits LEO use of facial coverings in course of duties. Defines terms including facial covering as an item that obscures the wearer’s facial identity, except for clear and surgical masks, helmets during transportation, and religious head coverings. Allows use of facial coverings for active undercover or tactical operations, identity protection during prosecution, as governed by occupational health and safety or reasonable accommodation laws. Requires law enforcement agencies to adopt policy that includes purpose statement, prohibition on use, and list of exceptions from this act. Directs Attorney General to enforce violations of this statute. Prohibits LEOs from asserting waiver or immunity from certain torts while knowingly violating this statue.

New GS 17F-23 requires LEOs to wear clear and accurate identification of their agency on their uniforms and identify themselves by name or badge number upon request.

Contains severability clause.

Appropriates $500,000 for 2026-27 from the General Fund to the Department of Justice for training regarding the requirements of this act.