# North Carolina HB 554: 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.

North Carolina HB 554, 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., is a 2025-2026 Session House bill sponsored by Julia C. Howard (Republican), Neal Jackson (Republican), Mitchell S. Setzer (Republican); status in committee, last action 2025-03-31 (Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-HB554-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina HB 554
- State: North Carolina
- Session: 2025-2026 Session
- Title: 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.
- Status: in committee
- Chamber: House
- Introduced: 2025-03-27
- Last action: 2025-03-31, Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
- Sponsors: Julia C. Howard (Republican), Neal Jackson (Republican), Mitchell S. Setzer (Republican)
- Cosponsors: 3
- Subjects: ALCOHOLIC BEVERAGES, ARMED FORCES, AUDITING & AUDITS, COMMERCE, CORPORATIONS, FOR-PROFIT, FUELS, LAW ENFORCEMENT, RENTALS & LEASING, LICENSES & PERMITS, MOTOR VEHICLES, PARTNERSHIPS, PERSONNEL, PROPERTY, PUBLIC, REAL ESTATE, RETAILING, REVENUE DEPT
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Julia C. Howard (Republican), House
- Sponsor: Neal Jackson (Republican), House
- Sponsor: Mitchell S. Setzer (Republican), House
- Cosponsor: Brian Biggs (Republican), House
- Cosponsor: Jeffrey C. McNeely (Republican), House
- Cosponsor: Harry Warren (Republican), House

## Actions (3)

- 2025-03-31: Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House)
- 2025-03-31: Passed 1st Reading (House)
- 2025-03-27: Filed (House)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H554v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H554v1.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 199: Authorize Municipal Deannexation. (passed house)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H554v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H554v1.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 199: Authorize Municipal Deannexation.](https://policyrisk.com/state-bill/NC-HB199-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
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Source: PRIA, https://policyrisk.com/state-bill/NC-HB554-2025 (as of 2026-11-01).