S.101

Protect Tax-Advantaged Accts. & Living Donors

Chamber Passed·4/7/25

North Carolina S101 protects funds in education savings and ABLE accounts from creditor claims and judgments.

North Carolina S101 amends state law to enhance protections for funds held in education savings and ABLE accounts. The bill prohibits the distribution of funds from an ABLE account following the death of the account owner and limits the enforcement of judgments or claims on funds that were not used for a qualifying purpose or were deposited due to fraud. Funds in qualifying accounts, when used for permitted purposes, are exempt from liens, attachment, garnishment, levy, seizure, and involuntary sale or assignment by operation or execution of law. The act becomes effective September 1, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the Senate · 110–0 · Apr 7, 2025
Current
Rules and Operations of the Senate Committee
Next
House floor vote

Sponsors

0
8
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Democratic CaucusRepublican Caucus

Roll Call Votes

110 Yea

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0 Nay

1 Not Voting

R

9 Absent

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Calendar

Jun 25, 2025

11:00 AM

Rules, Calendar, and Operations of the House Hearing

Jun 25, 2025

11:20 AM

Rules, Calendar, and Operations of the House Hearing

History

Jun 26, 2025

Senate

Special Message Received For Concurrence in H Com Sub

Jun 26, 2025

Senate

Ref To Com On Rules and Operations of the Senate

Jun 25, 2025

House

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