North Carolina legislation · 2025-2026 Session
North Carolina S1029: Tax Relief on Essentials for Working Families.
Status: Introduced, May 5, 2026
What the bill says
An act to exempt feminine hygiene products, diapers, and groceries from sales tax and to appropriate money to the north carolina association of regional councils of government.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO EXEMPT FEMININE HYGIENE PRODUCTS, DIAPERS, AND GROCERIES FROM SALES TAX AND TO APPROPRIATE MONEY TO THE NORTH CAROLINA ASSOCIATION OF REGIONAL COUNCILS OF GOVERNMENT. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-164.3 is amended by adding two new subdivisions to read: "(88) Feminine hygiene products. - Tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle but does not include "grooming and hygiene products." ... (94) Grooming and hygiene products. - Soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, suntan lotions, and sunscreens, regardless of whether the items meet the definition of "over-the-counter drugs."" SECTION 2. G.S. 105-164.13 reads as rewritten: "§ 105-164.13. Retail sales and use tax. ... (13d) Sales of children or adult diapers or incontinence underpads on prescription by an enrolled State Medicaid/Health Choice provider for use by beneficiaries of the State Medicaid program when the provider is reimbursed by the State Medicaid program or a Medicaid managed care organization, as defined in U.S.C. § 1396b(m).underpads. (13e) Feminine hygiene products. ...." SECTION 3. G.S. 105-164.13B reads as rewritten: "§ 105-164.13B. Food exempt from tax. (a) State Exemption. - Food is exempt from the taxes imposed by this Article unless the food is …
Sponsors
- Mohammed, Mujtaba A. (D, 38) · primary sponsor
- Chitlik, Sophia (D, 22)
- Murdock, Natalie S. (D, 20)
- Smith, Kandie D. (D, 5)
- Waddell, Joyce (D, 40)
Latest actions
- : Re-ref Com On Appropriations/Base Budget
- : Withdrawn From Com
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Filed
Subjects: COUNCILS, BUDGETING, TAX EXEMPTIONS, RETAILING, HYGIENE PRODUCTS, COMMERCE, LOCAL GOVERNMENT, TAXES, FOOD
Common questions
- What is S1029?
- S1029 is a bill in the North Carolina Legislature (2025-2026 Session): Tax Relief on Essentials for Working Families.
- What does S1029 do?
- In its own words: An act to exempt feminine hygiene products, diapers, and groceries from sales tax and to appropriate money to the north carolina association of regional councils of government.
- What is the status of S1029?
- Introduced as of May 5, 2026. Latest action: Re-ref Com On Appropriations/Base Budget (May 5, 2026).
- Who sponsored S1029?
- Mohammed, Mujtaba A. (D, 38), with 4 co-sponsors.
- Where is the official record for S1029?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/S1029
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.