North CarolinaHB 5542025-2026 SessionHouse

AN ACT TO MAKE VARIOUS TECHNICAL, CLARIFYING, AND ADMINISTRATIVE CHANGES TO THE REVENUE LAWS; TO CONFORM TO THE FEDERAL SYSTEM FOR AUDITING PARTNERSHIPS BY IMPOSING TAX AT THE PARTNERSHIP LEVEL FOR FEDERAL CHANGES AND BY AUTHORIZING REFUNDS FOR FEDERAL CHANGES; AND TO PROVIDE TAX PARITY FOR SHORT-TERM CAR RENTALS BY EXPANDING ALTERNATE HIGHWAY USE TAX TO INCLUDE PEER-TO-PEER RENTALS.

Sponsored By: Julia C. Howard (Republican), Brent Jackson (Republican), Mitchell S. Setzer (Republican)

In Committee

ALCOHOLIC BEVERAGESARMED FORCESAUDITING & AUDITSCOMMERCECORPORATIONS, FOR-PROFITFUELSLAW ENFORCEMENTRENTALS & LEASINGLICENSES & PERMITSMOTOR VEHICLESPARTNERSHIPSPERSONNELPROPERTYPUBLICREAL ESTATERETAILINGREVENUE DEPT

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsors

  • Julia C. Howard

    Republican • House

  • Brent Jackson

    Republican • Senate

  • Mitchell S. Setzer

    Republican • House

Cosponsors

  • Brian Biggs

    Republican • House

  • Jeffrey C. McNeely

    Republican • House

  • Harry Warren

    Republican • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House

    3/31/2025House
  2. Passed 1st Reading

    3/31/2025House
  3. Filed

    3/27/2025House

Bill Text

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