NC H538

Exempts out-of-state businesses performing disaster-related work on critical infrastructure from North Carolina franchise tax, income tax, S-corporation tax, unemployment tax, workers' compensation, and registration requirements during a disaster response period.

Defines the disaster response period as beginning 10 days before a disaster declaration and extending 60 days after the declaration expires.

Exempts out-of-state employees from paying state income tax and filing income tax returns on earnings from disaster-related work, and prohibits employers from withholding state income tax from these employees' wages.

Requires critical infrastructure companies to notify the State Emergency Response Team within 30 business days of an out-of-state business's entry into the state, with specified information about the business.

Allows the Department of Revenue to issue temporary motor fuel licenses to businesses responding to disaster declarations without requiring bonds or secretary of state authorization, expiring upon the disaster declaration's expiration.