Conference report to the 5th edition makes the following changes.
This conference report is identical to the conference report reported in by the House on 7/27/2026, with the following changes.
Section 17.6
Adds the following.
Enacts Article 53, the “Voluntary Portable Benefits Plan Act,” to GS Chapter 66 authorizing any person or entity, including an internet or application-based company, to contribute funds to a portable benefit account for an independent contractor. Defines portable benefit plan as one that is administered by a third-party benefit plan provider, is chosen by the independent contractor and assigned to a beneficiary rather than to a hiring party, and it funds benefits allowable under new GS 66-531. Defines additional terms, including portable benefit account provider and portable benefit plan provider. Requires that the independent contractor affirmatively opt in, with the agreement indicating that the making of contributions by the hiring party and the receipt of contributions by an independent contractor are voluntary and the independent contractor must be allowed to opt out at any time; prohibits the hiring party from requiring the independent contractor from making an account with a specific portable benefit account provider as a condition of receiving contributions; and requires the hiring party to treat contributions as compensation. Makes the portable benefit account the sole property of the independent contractor and specifies that funds in the account are not subject to claims of a contributor or the account’s creditors arising from the hiring relationship and they do not revert to the hiring party. Sets out actions the account holder may take without penalty. Limits the use of portable benefit account funds to purchasing portable benefit plans for the 13 types of benefits listed, to pay reasonable and disclosed portable benefit account fees, or for distribution to the portable benefit account owner. Specifies that contributions by a hiring party to any portable benefit account cannot be treated as evidence that a worker is an employee of the hiring party under State unemployment insurance, worker's compensation, taxation, or labor laws. Provides that an independent contractor who opts in to receiving contributions from a hiring party shall select a portable benefit account provider to administer the funds. Prohibits a hiring party from serving as an account provider except as a pass-through contributor. Prohibits conditioning fund distribution on continued work for hiring party. Specifies requirements for segregation of funds, fee disclosure, financial responsibility, recordkeeping, standard of care, and approval from the Commissioner of the North Carolina Department of Labor. 
Amends GS 105-153.5 to allows deductions from their adjusted gross income for the amount of a contribution made to a portable benefit account during the taxable year. Also requires a taxpayer to add to their adjusted gross income the amount withdrawn from a portable benefit account to the extent it was withdrawn and not used to pay for a portable benefit plan.
Amends GS 105-163.3 by excluding from the income tax withholding requirements compensation deposited into a portable benefit account on behalf of a payee.
Adds new subsection GS 105-251.2(c1) to require portable benefit account providers to give information to the Secretary of Revenue upon request subject to specified parameters.
Applies to taxable years beginning on or after January 1, 2027.
Section 39
Removes the previous content of Section 39 which required the Environmental Management Commission (EMC) to implement the New Stormwater MDC Rule, (15A NCAC 02H .1050, MDC for All Stormwater Control Measures) so that when an applicant requests approval of a new stormwater control technology and associated Minimum Design Criteria, the Division is required to act on that request within 90 days of receipt, including the standards for siting, site preparation, design, construction, maintenance, and research studies; if it fails to approve or deny the request within that time, the request is deemed approved and the standards submitted by the applicant are adopted as the Minimum Design Criteria.
Adds a new provision requiring the Department of Environmental Quality (DEQ) to approve for use as a new stormwater technology any prefabricated permeable block panel system approved for use in the State. Requires that DEQ, in developing Minimum Design Criteria for this technology, to ensure that the MDC follows the manufacturer's installation and service requirements as closely as possible while complying with federal requirements. Provides that when the system is used in traffic-rated areas, a professional engineer may use the approved system upon showing that the system meets H-20 structural loading requirements. Defines traffic related areas.
Section 43
Amends proposed GS 160D-703.1, residential right of use in commercial districts, so that the statute now applies to cities with a population of 80,000 or greater located in counties with a population of 1 million or greater (was, cities with a population of 50,000 or greater that are located in counties not in the coastal area, with a population of 275,000 or greater).

Statutes affected:
Filed: 131E-84
Edition 1: 131E-84
Edition 2: 131E-84
Edition 3: 113-170.3, 103-6, 14-151, 119-54, 119-58, 119-59, 119-60, 143-215.94V, 115C-76.65, 115C-174.11, 115C-591, 115C-595, 160D-108.1, 136-93, 160D-602, 160D-703, 150B-34, 150B-51, 95-79, 160D-912.1, 14-415.12, 15A-298
Edition 4: 113-170.3, 103-6, 14-151, 119-54, 119-58, 119-59, 119-60, 143-215.94V, 115C-76.65, 115C-174.11, 115C-591, 115C-595, 115C-546.10, 160D-108.1, 160D-1106, 143-143.2, 136-93, 160D-602, 150B-34, 150B-51, 95-79, 160D-912.1, 20-288, 14-415.12, 15A-298, 14-399, 75-100, 75-101, 75-102, 75-105
Edition 5: 113-170.3, 103-6, 14-151, 119-54, 119-58, 119-59, 119-60, 143-215.94V, 115C-174.11, 115C-591, 115C-595, 115C-546.10, 160D-108.1, 160D-1106, 143-143.2, 136-93, 160D-602, 150B-34, 150B-51, 95-79, 160D-912.1, 20-288, 14-415.12, 15A-298, 14-399, 75-100, 75-101, 75-102, 75-105