AN ACT to enact the Providing Relief to Impacted Families Act.

The General Assembly of North Carolina enacts:

SECTION 1.  This act shall be known as the Providing Relief to Impacted Families Act.

SECTION 2.  G.S. 105‑449.106(a) reads as rewritten:

(a)      Nonprofits. – A nonprofit organization listed below that purchases and uses motor fuel may receive a quarterly refund, for the excise tax paid during the preceding quarter, at a rate equal to the tax rate in effect under G.S. 105‑449.80 for the time period for which the refund is claimed, less one cent (1¢) per gallon.

Any of the following entities may receive a refund under this subsection:

(1)        Repealed by Session Laws 2002‑108, s. 13, effective January 1, 2003.

(2)        A private, nonprofit organization that transports passengers under contract with or at the express designation of a unit of local government.

(3)        A volunteer fire department.

(4)        A volunteer rescue squad.

(5)        A sheltered workshop recognized by the Department of Health and Human Services.

(6)        A nonprofit organization transporting food for free distribution to residents of this State.

SECTION 3.  This act is effective when it becomes law.