Broadens highway use tax exemption for volunteer fire departments and rescue squads in North Carolina.

The North Carolina H1019, also known as the Mike Clampitt 1st Responder Tax Fairness Act, amends the state's tax code to expand the exemption from highway use tax for volunteer fire departments and rescue squads. This exemption now includes fire trucks, pump trucks, tanker trucks, ladder trucks, four-wheel drive vehicles for forest fire fighting, and emergency services vehicles. The changes apply to taxes imposed for taxable years beginning on or after July 1, 2026, and to certificates of title issued on or after that date.

Broadens highway use tax exemption for volunteer fire departments and rescue squads in North Carolina.

The North Carolina H1019, also known as the Mike Clampitt 1st Responder Tax Fairness Act, amends the state's tax code to expand the exemption from highway use tax for volunteer fire departments and rescue squads. This exemption now includes fire trucks, pump trucks, tanker trucks, ladder trucks, four-wheel drive vehicles for forest fire fighting, and emergency services vehicles. The changes apply to taxes imposed for taxable years beginning on or after July 1, 2026, and to certificates of title issued on or after that date.