A BILL TO BE ENTITLED
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(1)	Repealed by Session Laws 2002‑108, s. 13, effective January 1, 2003.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.