North Carolina legislation · 2025-2026 Session
North Carolina H1019: Mike Clampitt 1st Responder Tax Fairness Act.
Status: In committee, May 18, 2026
What the bill says
An act to broaden the exemption from highway use tax for volunteer fire departments and rescue squads.
From the introduced text:
A BILL TO BE ENTITLED AN ACT TO BROADEN THE EXEMPTION FROM HIGHWAY USE TAX FOR VOLUNTEER FIRE DEPARTMENTS AND RESCUE SQUADS. The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-187.6 reads as rewritten: "§ 105-187.6. Exemptions from highway use tax. (a) Full Exemptions. - The tax imposed by this Article does not apply when a certificate of title is issued as the result of a transfer of a motor vehicle: ... (9) To a volunteer fire department or volunteer rescue squad that is not part of a unit of local government, has no more than two paid employees, government and is exempt from State income tax under G.S. 105-130.11, when the motor vehicle is one of the following:G.S. 105-130.11. a. A fire truck, a pump truck, a tanker truck, or a ladder truck used to suppress fire. b. A four-wheel drive vehicle intended to be mounted with a water tank and hose and used for forest fire fighting. c. An emergency services vehicle. ...." SECTION 2. This act is effective for taxes imposed for taxable years beginning on or after July 1, 2026, and applies to certificates of title issued on or after that date. *DRH40625-DFf-1*
Sponsors
- Pyrtle, A. Reece (R, 65) · primary sponsor
- Miller, Charles W. (R, 19) · primary sponsor
- Setzer, Mitchell S. (R, 89) · primary sponsor
- Jones, Brenden H. (R, 46) · primary sponsor
- Ager, Eric (D, 114)
- Almond, Jonathan L. (R, 73)
- Alston, Vernetta (D, 29)
- Arp, Dean (R, 69)
- Jennifer Balkcom (R, HD-117)
- Ball, Cynthia (D, 49)
- Belk, Mary (D, 88)
- Bell, John R. (R, 10)
Latest actions
- : Ref To Com On Rules and Operations of the Senate
- : Passed 1st Reading
- : Regular Message Received From House
- : Regular Message Sent To Senate
- : Passed 3rd Reading
- : Passed 2nd Reading
- : Placed On Cal For 05/13/2026
- : Cal Pursuant Rule 36(b)
- : Re-ref Com On Rules, Calendar, and Operations of the House
- : Reptd Fav
Votes
- Mike Clampitt 1st Responder Tax Fairness Act. Second Reading (May 13, 2026): 109 yea, 0 nay, passed
Subjects: NAMED LAWS, TAX EXEMPTIONS, PUBLIC, CAPITAL PROJECTS, TAXATION, ROADS & HIGHWAYS, TAXES, HIGHWAY USE, FIREFIGHTERS & FIREFIGHTING
Common questions
- What is H1019?
- H1019 is a bill in the North Carolina Legislature (2025-2026 Session): Mike Clampitt 1st Responder Tax Fairness Act.
- What does H1019 do?
- In its own words: An act to broaden the exemption from highway use tax for volunteer fire departments and rescue squads.
- What is the status of H1019?
- In committee as of May 18, 2026. Latest action: Ref To Com On Rules and Operations of the Senate (May 18, 2026).
- Who sponsored H1019?
- Pyrtle, A. Reece (R, 65), with 11 co-sponsors.
- Where is the official record for H1019?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H1019
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.