North Carolina 2025-2026 Regular Session

North Carolina House Bill H1019

Introduced
4/21/26  
Refer
4/22/26  
Report Pass
4/28/26  

Caption

Mike Clampitt 1st Responder Tax Fairness Act

Impact

The passage of HB 1019 would significantly enhance financial support for volunteer fire departments and rescue squads, which often operate with limited resources. By broadening the tax exemption to include various emergency service vehicles, the bill recognizes the unique challenges faced by these entities, especially those with minimal paid staff. The proposed changes are set to take effect for taxable years beginning after July 1, 2026, indicating a future-oriented approach to support these essential services.

Summary

House Bill 1019, known as the Mike Clampitt 1st Responder Tax Fairness Act, seeks to broaden the exemption from highway use tax specifically for volunteer fire departments and rescue squads. The act aims to relieve the financial burden on volunteer emergency services by exempting certain vehicles used for firefighting and rescue operations from taxes imposed during the transfer of their titles. This initiative reflects a recognition of the vital role that these organizations play in community safety and emergency response.

Sentiment

The sentiment surrounding the bill appears to be largely positive, particularly among legislators and community stakeholders who advocate for increased support for first responders. Supporters view this measure as a necessary step toward acknowledging the contributions of volunteer firefighters and rescuers, who provide significant public service at minimal costs. The act fosters goodwill among volunteer organizations, reflecting an understanding of their operational challenges and the need for financial relief.

Contention

While the bill enjoys broad support, there may be lingering concerns regarding the potential impact on state tax revenues due to expanded tax exemptions. Critics may argue that while supporting volunteer organizations is crucial, the state must also balance fiscal responsibilities and consider the long-term implications of tax policy changes. Discussions around the bill are likely to highlight these nuanced perspectives on public funding and support for emergency services.

Companion Bills

No companion bills found.

Previously Filed As

NC H1193

Rep. Mike Clampitt Bone Marrow Donation Act

NC H463

First Responders Mental Health Plan Act

NC S361

Protecting First Responders Act

NC H3997

First responders

NC H61

Assaults on First Responders

NC S831

25-Year Retirement for First Responders

NC H49

Filial Debt Fairness Act

NC H372

Home-Based Business Fairness/HOA Revisions

NC SCR001

Property Tax Exemption First Responders

NC H1206

Pregnant Workers Fairness Act/Funds

Similar Bills

No similar bills found.