North CarolinaVolunteer emergency groups would avoid tax on some vehicles
Starting July 1, 2026, qualifying volunteer fire departments and rescue squads would owe no highway use tax when titling certain emergency vehicles.
What it does
Volunteer fire departments and rescue squads meeting the stated limits would owe no highway use tax when titling listed firefighting or emergency services vehicles. The employee-limit wording is unclear.
Argument forEligible volunteer emergency groups could pay less to title fire trucks and other listed emergency vehicles.
Argument againstGroups that do not meet the listed eligibility rules could still owe the tax when titling these vehicles.
More detail
The bill would exempt certain vehicle title transfers to volunteer fire departments and rescue squads from the highway use tax. The listed vehicles are fire trucks, pump trucks, tanker trucks, ladder trucks used to suppress fires, four-wheel-drive vehicles set up for forest firefighting, and emergency services vehicles. The text says the group must not be part of local government and must be exempt from state income tax. The employee-limit wording is unclear in this printing. The exemption would apply to taxes for taxable years beginning on or after July 1, 2026, and to vehicle titles issued on or after that date.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 18Regular Message Received From HouseLatest
- May 18Passed 1st ReadingMinor
- May 18Ref To Com On Rules and Operations of the SenateMinor
- May 14Regular Message Sent To Senate
- May 13Passed 2nd ReadingMinor
- Vote recorded Second Reading. Result: pass.Lower
- May 13Passed 3rd ReadingPassed House
- May 12Reptd FavMinor
- May 12Re-ref Com On Rules, Calendar, and Operations of the HouseMinor
- May 12Reptd FavMinor
- May 12Cal Pursuant Rule 36(b)
- May 12Placed On Cal For 05/13/2026
- Apr 28Reptd FavMinor
- Apr 28Re-ref Com On FinanceMinor
- Apr 22Passed 1st ReadingMinor
- Apr 22Ref to the Com on Judiciary 2, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the HouseMinor
- Apr 21FiledIntroduced
Taxes & BudgetPublic Safety