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Bill > S595

NC S595

NC S595
Various Revenue Laws Changes

summary

Introduced
03/25/2025
In Committee
06/02/2026
Crossed Over
06/19/2025
Passed
07/02/2026
Dead
Signed/Enacted/Adopted
07/02/2026

Introduced Session

2025-2026 Session

Bill Summary

AN ACT TO MAKE VARIOUS CHANGES TO THE REVENUE LAWS; TO SHIFT ENFORCEMENT OF VAPOR DIRECTORY VIOLATIONS TO THE ALE DIVISION; TO ENHANCE TAX FORECLOSURE AND SPECIAL ASSESSMENT COLLECTION EFFORTS; TO UPDATE LAWS RELATED TO CREDIT UNIONS; TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE; TO PROTECT DISABLED AND OLDER ADULTS FROM FINANCIAL EXPLOITATION AND TO UPDATE THE SAVINGS BANK LAWS TO INCREASE ALIGNMENT WITH THE COMMERCIAL BANKING LAWS; TO PROVIDE A METHODOLOGY FOR RETAILERS TO ROUND CASH TRANSACTIONS DUE TO THE ELIMINATION OF THE PENNY; AND TO INCREASE COMPENSATION FOR MEMBERS OF THE BOARD OF TRUSTEES OF THE PIEDMONT AUTHORITY FOR REGIONAL TRANSPORTATION.

AI Summary

This bill makes numerous changes to various revenue laws, including shifting the enforcement of vapor product directory violations to the ALE (Alcohol Law Enforcement) Division, enhancing efforts to collect delinquent taxes through foreclosure and special assessments, and updating laws related to credit unions and savings banks to align them more closely with commercial banking laws. It also introduces provisions to protect disabled and older adults from financial exploitation, establishes a methodology for retailers to round cash transactions due to the elimination of the penny, and increases compensation for members of the Piedmont Authority for Regional Transportation Board of Trustees. Additionally, the bill updates references to the Internal Revenue Code (IRC), which is the primary set of federal tax laws, to reflect current federal tax legislation.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (2)

Last Action

Ch. SL 2026-31 (on 07/02/2026)

Bill Topics

Banking, Finance, and Domestic Commerce
  • ‐ Banking System and Financial Institution Regulation and Reform
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

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bill summary

Document Type Source Location Created
State Bill Page https://www.ncleg.gov/BillLookUp/2025/S595 03/25/2025
Analysis - Summary S595-SMSV-135(sl)-v-7 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-135(sl)-v-7 10/14/2026
Analysis - Summary S595-SMSV-134(sl)-v-6 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-134(sl)-v-6 10/14/2026
Analysis - Summary S595-SMSV-133(sl)-v-7 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-133(sl)-v-7 10/14/2026
Analysis - Summary S595-SMSV-132(sl)-v-6 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-132(sl)-v-6 10/14/2026
Analysis - Summary S595-SMSV-131(sl)-v-8 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-131(sl)-v-8 10/14/2026
Analysis - Summary S595-SMSV-130(sl)-v-5 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-130(sl)-v-5 10/14/2026
Analysis - Summary S595-SMSV-129(sl)-v-7 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-129(sl)-v-7 10/14/2026
Analysis - Summary S595-SMSV-128(sl)-v-7 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-128(sl)-v-7 10/14/2026
Analysis - Summary S595-SMSV-126(sl)-v-7 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-126(sl)-v-7 10/14/2026
Analysis - Summary S595-SMSV-123(sl)-v-6 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-123(sl)-v-6 10/14/2026
Analysis - Summary S595-SMCH-70(sl)-v-11 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMCH-70(sl)-v-11 10/14/2026
Analysis - Summary S595-SMBC-161(sl)-v-6 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMBC-161(sl)-v-6 10/14/2026
Analysis - Summary S595-SMBB-123(sl)-v-6 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMBB-123(sl)-v-6 10/14/2026
Analysis - Summary S595-SMBA-132(sl)-v-6 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMBA-132(sl)-v-6 10/14/2026
Analysis - Summary S595-SMBA-130(sl)-v-5 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMBA-130(sl)-v-5 10/14/2026
BillText https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S595v5.pdf 07/02/2026
BillText https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S595v4.pdf 06/25/2026
Conference Committee Substitute CCS2: PCCS15488-SVxr-9 https://webservices.ncleg.gov/ViewBillDocument/2025/9881/0/S595-PCCS15488-SVxr-9 06/23/2026
Analysis - Summary S595-SMSV-112(CCSSVxr-9)-v-2 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-112(CCSSVxr-9)-v-2 06/23/2026
Conference Committee Substitute PCCS: PCCS45570-SVXR-7 https://webservices.ncleg.gov/ViewBillDocument/2025/9213/0/S595-PCCS45570-SVXR-7 05/20/2026
Analysis - Summary S595-SMSV-79(e3)-v-2 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-79(e3)-v-2 06/25/2025
Analysis - Summary S595-SMSV-73(CSSVxf-27)-v-2 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-73(CSSVxf-27)-v-2 06/25/2025
BillText https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S595v3.pdf 06/24/2025
Analysis - Summary S595-SMSV-50(e2)-v-3 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-50(e2)-v-3 06/22/2025
Analysis - Summary S595-SMSV-50(e2)-v-2 https://dashboard.ncleg.gov/api/Services/BillSummary/2025/S595-SMSV-50(e2)-v-2 06/12/2025
BillText https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S595v2.pdf 06/11/2025
BillText https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S595v1.pdf 03/26/2025
BillText https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S595v0.pdf 03/25/2025
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