# North Carolina SB 96: AN ACT TO MODIFY TO THIRTY-FIVE DOLLARS THE PENALTY FOR A TAX PAYMENT THAT IS RETURNED FOR INSUFFICIENT FUNDS OR NONEXISTENCE OF AN ACCOUNT.

North Carolina SB 96, AN ACT TO MODIFY TO THIRTY-FIVE DOLLARS THE PENALTY FOR A TAX PAYMENT THAT IS RETURNED FOR INSUFFICIENT FUNDS OR NONEXISTENCE OF AN ACCOUNT., is a 2025-2026 Session Senate bill sponsored by Warren Daniel (Republican), Julie Mayfield (Democratic), Timothy D. Moffitt (Republican); status in committee, last action 2025-02-17 (Ref To Com On Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB96-2025
- 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 SB 96
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO MODIFY TO THIRTY-FIVE DOLLARS THE PENALTY FOR A TAX PAYMENT THAT IS RETURNED FOR INSUFFICIENT FUNDS OR NONEXISTENCE OF AN ACCOUNT.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-02-13
- Last action: 2025-02-17, Ref To Com On Rules and Operations of the Senate
- Sponsors: Warren Daniel (Republican), Julie Mayfield (Democratic), Timothy D. Moffitt (Republican)
- Cosponsors: 1
- Subjects: DEBTOR & CREDITOR, FINES & PENALTIES, PUBLIC, TAX RETURNS, TAXATION, TAX COLLECTION
- 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: Warren Daniel (Republican), Senate
- Sponsor: Julie Mayfield (Democratic), Senate
- Sponsor: Timothy D. Moffitt (Republican), Senate
- Cosponsor: Joyce Waddell (Democratic), Senate

## Actions (3)

- 2025-02-17: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-02-17: Passed 1st Reading (Senate)
- 2025-02-13: Filed (Senate)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S96v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S96v1.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 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 832: Education Omnibus. (passed senate)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S96v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S96v1.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 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [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 832: Education Omnibus.](https://policyrisk.com/state-bill/NC-HB832-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/NC-SB96-2025 (as of 2026-11-01).