Mike Clampitt 1st Responder Tax Fairness Act
Plain English Summary
This bill expands the highway use tax exemption for volunteer fire departments and rescue squads that are not part of local government and have no more than two paid employees. The exemption now applies to fire trucks, pump trucks, tanker trucks, ladder trucks, four-wheel drive forest fire fighting vehicles, and emergency services vehicles.
Arguments in Favor
Supporters argue this bill helps volunteer fire departments and rescue squads by reducing their operational costs through tax exemptions on vehicles essential for emergency services. Since these organizations often operate on limited budgets and rely on volunteers, exempting vehicles used for firefighting and emergency response allows them to allocate more resources to training, equipment, and community safety rather than taxes.
Arguments Against
Opponents may argue this bill reduces state revenue that could fund other priorities and that the tax exemption primarily benefits smaller volunteer organizations while potentially creating fairness concerns if similar exemptions are not extended to other emergency service providers or nonprofit organizations. Some may also question whether the restriction to organizations with no more than two paid employees creates arbitrary distinctions between similarly situated volunteer organizations.
AI-generated analysis based on bill text. Always verify with official sources at ncleg.gov. This is not legal or political advice.
Sponsors
Primary Sponsor
Representative · District 65
Primary Sponsor
Representative · District 19
Primary Sponsor
Representative · District 46
Primary Sponsor
Representative · District 89
Cosponsors (92)
Representative · District 88
Representative · District 70
Representative · District 56
Representative · District 18
Representative · District 13
Representative · District 83
Representative · District 102
Representative · District 105
Representative · District 106
Representative · District 61
Representative · District 110
Representative · District 98
Representative · District 17
Representative · District 45
Representative · District 78
Representative · District 2
Representative · District 113
Representative · District 33
Representative · District 30
Representative · District 6
Representative · District 24
Representative · District 81
Representative · District 58
Representative · District 97
Representative · District 111
Representative · District 114
Representative · District 73
Representative · District 10
Representative · District 59
Representative · District 8
Representative · District 71
Representative · District 92
Representative · District 103
Representative · District 120
Representative · District 31
Representative · District 77
Representative · District 12
Representative · District 47
Representative · District 99
Representative · District 84
Representative · District 40
Representative · District 86
Representative · District 66
Representative · District 20
Representative · District 82
Representative · District 94
Representative · District 119
Representative · District 14
Representative · District 67
Representative · District 79
Representative · District 109
Representative · District 34
Representative · District 112
Representative · District 52
Representative · District 53
Representative · District 48
Representative · District 27
Representative · District 54
Representative · District 39
Representative · District 63
Representative · District 16
Representative · District 90
Representative · District 28
Representative · District 29
Representative · District 69
Representative · District 117
Representative · District 49
Representative · District 95
Representative · District 25
Representative · District 57
Representative · District 32
Representative · District 4
Representative · District 85
Representative · District 100
Representative · District 21
Representative · District 104
Representative · District 101
Representative · District 115
Representative · District 50
Representative · District 9
Representative · District 64
Representative · District 15
Representative · District 3
Representative · District 36
Representative · District 5
Representative · District 116
Representative · District 76
Representative · District 80
Representative · District 43
Representative · District 26
Representative · District 7
Representative · District 74
Vote Breakdown (1 roll call)
Final Vote
On: Second Reading
Party Breakdown