North Carolina legislation · 2025-2026 Session
North Carolina S131: Temp. Local Sales Tax Changes/Buncombe Co.
Status: In committee, May 27, 2025
What the bill says
An act to temporarily modify buncombe county's use of one-half of article 39 local sales and use tax proceeds to include both school capital outlay and school operating expenses and to make technical changes to the buncombe school capital fund commission.
From the amended text:
A BILL TO BE ENTITLED AN ACT TO TEMPORARILY MODIFY BUNCOMBE COUNTY'S USE OF ONE-HALF OF ARTICLE 39 LOCAL SALES AND USE TAX PROCEEDS TO INCLUDE BOTH SCHOOL CAPITAL OUTLAY AND SCHOOL OPERATING EXPENSES AND TO MAKE TECHNICAL CHANGES TO THE BUNCOMBE SCHOOL CAPITAL FUND COMMISSION. The General Assembly of North Carolina enacts: TEMPORARILY MODIFY DISTRIBUTION AND USE OF ONE-HALF OF THE NET PROCEEDS FROM THE FIRST ONE CENT OF LOCAL SALES AND USE TAX ALLOCATED TO BUNCOMBE COUNTY SECTION 1.(a) Notwithstanding Section 6 of Chapter 134 of the 1983 Session Laws, as amended by Chapter 534 of the 1983 Session Laws and S.L. 2016-19, directing that one-half of the local government sales and use tax revenue be distributed to the School Capital Fund Commission for Buncombe County (Commission), the Secretary of Revenue shall distribute one hundred percent (100%) of the net proceeds of the local government sales and use tax revenue collected by Buncombe County under Article 39 of Chapter 105 of the General Statutes in accordance with G.S. 105-472 using the ad valorem method of distribution. Notwithstanding the provision in G.S. 105-472 allowing counties to change the method of distribution, Buncombe County is not permitted to change the method of distribution for any year for which the distribution and use provisions of this act apply. SECTION 1.(b) Notwithstanding …
Sponsors
- Moffitt, Timothy D. (R, 48) · primary sponsor
- Mayfield, Julie (D, 49) · primary sponsor
- Daniel, Warren (R, 46) · primary sponsor
Latest actions
- : Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
- : Withdrawn From Com
- : Ref To Com On Rules, Calendar, and Operations of the House
- : Passed 1st Reading
- : Regular Message Received From Senate
- : Regular Message Sent To House
- : Engrossed
- : Passed 3rd Reading
- : Passed 2nd Reading
- : Amend Adopted A1
Votes
- Temp. Local Sales Tax Changes/Buncombe Co. Amendment 1 (April 15, 2025): 47 yea, 0 nay, passed
Subjects: PROPERTY-LOCAL GOVERNMENT, LOCAL, BUDGETING, ELEMENTARY EDUCATION, EDUCATION, RETAILING, KINDERGARTEN, BUILDINGS
Common questions
- What is S131?
- S131 is a bill in the North Carolina Legislature (2025-2026 Session): Temp. Local Sales Tax Changes/Buncombe Co.
- What does S131 do?
- In its own words: An act to temporarily modify buncombe county's use of one-half of article 39 local sales and use tax proceeds to include both school capital outlay and school operating expenses and to make technical changes to the buncombe school capital fund commission.
- What is the status of S131?
- In committee as of May 27, 2025. Latest action: Re-ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (May 27, 2025).
- Who sponsored S131?
- Moffitt, Timothy D. (R, 48), with 2 co-sponsors.
- Where is the official record for S131?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S131
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.