Conference report to the 2nd edition removes the content of the previous edition and replaces it with the following.

Section 1

Provides that if House Bill 268 (2026 Budget Technical Corrections – II) becomes law, then: (1) repeals Subsection (c) of Section 7.16, which appropriated $1,253,491 in recurring funds from the General Fund to the Office of the State Fire Marshal for the creation of the specified full-time equivalent (FTE) positions; (2) makes the funds reappropriated in Section 7.2(c) be nonrecurring funds instead of recurring funds; and (3) changes the Budget Code referenced in Section 7.15 of that act (concerning Office of State Fire Marshal increase in motor fleet management rates and existing shortfall in motor fleet accounts) to Budget Code 13900.

Section 2

Provides that if House Bill 268 becomes law, then Section 4.4 of that act (concerning a directed grant to HBOT 4 Heroes for hyperbaric oxygen therapy treatment for veterans with a diagnosis of traumatic brain injury or posttraumatic stress disorder and reduction of funds for a directed grant to The Community Foundation of NC East, Inc.) and: (1) the Department of Health and Human Services, Division of Mental Health, Developmental Disabilities, and Substance Use Services, must provide $1.5 million for 2026-27 for a directed grant to HBOT 4 Heroes, for those same purposes; and (2) funds provided as a directed grant to The Community Foundation of NC East, Inc., are decreased by $1.5 million in nonrecurring funds for 2026-27.

If House Bill 268 does NOT become law, then: (1) the Department of Health and Human Services, Division of Mental Health, Developmental Disabilities, and Substance Use Services, must still provide the $1.5 million directed grant to HBOT 4 Heroes, and decrease the funds for the directed grant to The Community Foundation of NC East, Inc., by the same amount.

Section 3

Requires that funds appropriated in SL 2026-41 (2026 Appropriations Act) to the Office of State Budget and Management (OSBM) – Special Appropriations for 2026-27 to be used for directed grants to Carolina Lakes Property Owners Association, Inc., to be used instead for a directed grant to Harnett County for any public purpose.

Section 4

Requires that the funds appropriated in SL 2026-41 to OSBM – Special Appropriations for 2026-27 for a directed grant to Anson County for water and wastewater infrastructure be used by the County for a directed grant to Anson Economic Development Corporation, a nonprofit corporation, for sewer system expansion.

Section 5

Repeals Section 31 of SL 2026-46, which authorized the America's Semiquincentennial license plate.

Instead, amends GS 20-63 by adding that plate to those types of plates that can be issued by the Division of Motor Vehicles (DMV) for a private passenger vehicle or for a private hauler vehicle licensed for 6,000 pounds or less shall be, at the option of the owner (in addition to the other options of the "First in Flight" plate, "First in Freedom" plate, or a "National/State Mottos" plate. Sets out requirements for the design of the plate. Makes conforming changes to GS 20-79(c), concerning dealer plates, GS 20-79.02 concerning Loaner/Dealer plates, and GS 20-79.2 concerning transporter plates. Effective retroactively to July 7, 2026, but does not require DMV to issue plates with an "America's Semiquincentennial" background until 180 days after the Division has finalized the background design.

Section 6

Amends Section 44.5(i) of SL 2026-41 by amending the effective date provision of the section, which added the insurance regulatory charge to the gross premiums tax rate to now provide that except as otherwise provided, the section is effective for taxable years beginning on or after January 1, 2027, and applies to funds collected for those taxable years. Except for funds transferred to the State Building Code Regulatory Fund under Section 13.5 of the act, the Insurance Regulatory Charge collected after January 1, 2027, for taxable years beginning before that date, must be placed in the Insurance Regulatory Fund and used for the purposes listed in subdivisions (1) through (11) of GS 58-6-25(d) as it existed immediately before its amendment by this section.

Section 7

Appropriates the following amounts from the General Fund in recurring funds beginning with 2026-27: (1) $225,000 to the Office of the State Fire Marshal for positions to facilitate administrative functions, and (2) $300,000 to the Department of Labor for positions to facilitate the directives of Sections 13.3 (creating the Building Codes and Interpretations Bureau), 13.4 (conforming changes to the new Bureau), and 13.5 (transitional provisions related to the Bureau) of SL 2026-41.

Section 8

Effective July 1, 2026, unless otherwise provided.