North Carolina legislation · 2026 First Extra Session
North Carolina H3: Relief at the Pump.
Status: Signed into law, October 9, 2026
What the bill says
An act to provide relief at the pump for north carolinians by requiring an immediate suspension of the motor fuel tax through november 30, 2026, appropriating amounts necessary to hold harmless the funds that would have received the motor fuel tax, waiving through december 31, 2026, the enforcement of civil and criminal penalties for highway use of dyed diesel associated with farming and agricultural purposes, exempting from the motor fuel tax through december 31, 2026, highway use of dyed diesel by certain users, and requiring the department of revenue and the department of agriculture and co…
From the enrolled text:
AN ACT TO PROVIDE RELIEF AT THE PUMP FOR NORTH CAROLINIANS BY REQUIRING AN IMMEDIATE SUSPENSION OF THE MOTOR FUEL TAX THROUGH NOVEMBER 30, 2026, APPROPRIATING AMOUNTS NECESSARY TO HOLD HARMLESS THE FUNDS THAT WOULD HAVE RECEIVED THE MOTOR FUEL TAX, WAIVING THROUGH DECEMBER 31, 2026, THE ENFORCEMENT OF CIVIL AND CRIMINAL PENALTIES FOR HIGHWAY USE OF DYED DIESEL ASSOCIATED WITH FARMING AND AGRICULTURAL PURPOSES, EXEMPTING FROM THE MOTOR FUEL TAX THROUGH DECEMBER 31, 2026, HIGHWAY USE OF DYED DIESEL BY CERTAIN USERS, AND REQUIRING THE DEPARTMENT OF REVENUE AND THE DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES TO NOTIFY AFFECTED PARTIES. The General Assembly of North Carolina enacts: IMMEDIATE SUSPENSION OF THE MOTOR FUEL TAX THROUGH NOVEMBER 30, 2026 SECTION 1.(a) Notwithstanding G.S. 105-449.80, the motor fuel excise tax is suspended for a period beginning the day after this act becomes law through November 30, 2026. Therefore, the tax rate for this period is zero cents (0¢) per gallon. A person who would have been required to file a return but for the suspension under this section must still file a return despite no tax liability accruing on the motor fuel. SECTION 1.(b) Except for dyed diesel fuel, motor fuel or alternative fuel is considered taxed under Articles 36C and 36D of Chapter 105 of the General Statutes during the …
Latest actions
- : Ch. SL 2026-62
- : Signed by Gov. 10/9/2026
- : Pres. To Gov. 10/7/2026
- : Ratified
- : Ordered Enrolled
- : Amendment Ruled Out-of-Order A1
- : Placed on Today's Calendar
- : Withdrawn From Com
- : Ref To Com On Rules and Operations of the Senate
- : Special Message Received From House
Votes
- Relief at the Pump. Second Reading M4 Previous Question (October 7, 2026): 69 yea, 44 nay, passed
- Relief at the Pump. Second Reading (October 7, 2026): 111 yea, 1 nay, passed
- Relief at the Pump. Second Reading (October 7, 2026): 41 yea, 0 nay, passed
Common questions
- What is H3?
- H3 is a bill in the North Carolina Legislature (2026 First Extra Session): Relief at the Pump.
- What does H3 do?
- In its own words: An act to provide relief at the pump for north carolinians by requiring an immediate suspension of the motor fuel tax through november 30, 2026, appropriating amounts necessary to hold harmless the funds that would have received the motor fuel tax, waiving through december 31, 2026, the enforcement of civil and criminal penalties for highway use of dyed diesel associated with farming and agricultural purposes, exempting from the motor fuel tax through december 31, 2026, highway use of dyed diesel by certain users, and requiring the department of revenue and the department of agriculture and co…
- What is the status of H3?
- Signed into law as of October 9, 2026. Latest action: Ch. SL 2026-62 (October 9, 2026).
- Where is the official record for H3?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025E1/H3
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.