Last Updated on January 1, 2026 11:15 am
A series of new state laws will took effect in North Carolina on January 1, 2026, covering areas ranging from healthcare and education to financial management and professional licensing.
Healthcare and Professional Licensing:
House Bill 67 allows internationally trained doctors to apply for medical licenses in North Carolina and places the state in an interstate medical licensure compact, making it easier for physicians to move within the United States. The law also establishes new standards requiring filtering of surgical smoke in operating rooms.
Senate Bill 321 makes it simpler and less expensive to become a certified public accountant by eliminating some required college credit hours. The North Carolina Association of Certified Public Accountants said the change “addresses one of the most pressing challenges facing our profession: the shrinking CPA pipeline.”
State Financial Management:
House Bill 506 shifts control of North Carolina's $139 billion pension plan and other investments from the state treasurer to a new agency, the North Carolina Investment Authority. State Treasurer Brad Briner, who campaigned on ending the sole-fiduciary model, will chair the newly formed five-member board.
Education and Family Policy:
House Bill 805, the only new law that survived a veto from Governor Josh Stein, makes several changes including allowing lawsuits against medical providers who perform gender transitions, banning state funds for gender transition surgery, allowing students to opt out of school activities that conflict with their religious beliefs, and letting parents restrict which library books their children can check out. The law also states that North Carolina will officially recognize only two sexes beginning January 1, 2026.
Real Estate and Business:
Senate Bill 690 modifies the licensing procedures of the North Carolina Appraisers Act. Real estate appraisers will now have to complete an approved Practical Applications of Real Estate Appraisal program and submit 15 appraisals of residential properties, with the board spot-checking five for compliance. The law also authorizes brokers to register with multiple dealers under common ownership or control, makes changes to the law regarding out-of-pocket expenses a landlord may recover from a tenant, and allows buyer's agent compensation to be included in an offer to purchase.
House Bill 388 amends the Business Corporations Act, allowing licensed North Carolina attorneys to electronically record a testator's written will as long as the testator is still alive. If the will is lost or destroyed and an electronic copy exists, the attested will won't be revoked.
Pharmacy and Insurance:
Senate Bill 479, known as the SCRIPT Act (Supporting Community Retail Pharmacies and Improving Transparency), requires drug manufacturers to notify state agencies, health care service plan providers, health insurance companies, and pharmacy benefits managers if the cost of a prescription will increase 15% or more for a drug costing $100 or more for a 30-day supply. Notifications must be sent by January 31 each year, and manufacturers must notify these groups of new drug prices within three days after the drug becomes available in North Carolina. Failure to report changes will result in a $1,000 fine for every day the information is not disclosed. The state will maintain an online portal for the community to check drug pricing data.
House Bill 737, the Department of Insurance Omnibus Bill, affects the insurance industry in North Carolina, including what may or may not be disclosed, requires a new group capital report from insurance companies, and establishes liquidity stress test requirements.
Infrastructure and Transportation:
House Bill 926, the Regulatory Reform Act of 2025, prevents local governments from establishing or requiring road pavement design standards on public and private roads that exceed the Department of Transportation's minimum requirements. Developers now have to coordinate with the DOT and create an agreement with local governments for the maintenance of pedestrian facilities or street improvements. The provisions apply to projects started on or after January 1, 2026.
Administrative Changes:
Senate Bill 248 simplifies the process for adoptive parents to access a child's birth certificate, reducing time-consuming requests to the North Carolina Vital Records office.
House Bill 377 updates estate law by allowing attorneys to keep electronic records of original wills and use certified copies in probate if the original is lost.
House Bill 74 exempts all temporary University of North Carolina employees from overtime and minimum wage rules.
Tax Changes:
North Carolina's corporate income tax rate will continue its gradual reduction as part of previously passed legislation working toward a flat 3.99 percent individual income tax rate.
The North Carolina General Assembly is scheduled to reconvene in mid-January. Legislators have not yet agreed on a budget for the fiscal year that began six months ago, leaving raises for teachers and state workers in limbo.
