North Carolina S2: Relief at the Pump.

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…

From the introduced text:

A BILL TO BE ENTITLED 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 …

Read the full official text

Latest actions

1. October 7, 2026: Re-ref Com On Rules and Operations of the Senate
2. October 7, 2026: Reptd Fav
3. October 7, 2026: Ref to Finance. If fav, re-ref to Rules and Operations of the Senate
4. October 7, 2026: Passed 1st Reading
5. October 7, 2026: Filed

Common questions

What is S2?

S2 is a bill in the North Carolina Legislature (2026 First Extra Session): Relief at the Pump.

What does S2 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…

What is the status of S2?

Introduced as of October 7, 2026. Latest action: Re-ref Com On Rules and Operations of the Senate (October 7, 2026).

Where is the official record for S2?

On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025E1/S2