NC S326

Establishes the Firefighters' Cancer Insurance Program as permanent, providing supplemental health benefits to eligible firefighters diagnosed with cancer on or after January 1, 2022, who have served at least five continuous years in a North Carolina fire department.

Benefits include up to $12,000 reimbursement for out-of-pocket medical expenses, a lump sum of $25,000 per cancer diagnosis (not exceeding $50,000 total), and monthly disability payments of 75% of salary (capped at $5,000) for non-volunteers or $1,500 for volunteers, limited to 36 consecutive months.

Modifies the distribution of gross premiums tax on property insurance by capping the Workers' Compensation Fund reserve at $45,000,000 and directing any remaining allocation to fund the Firefighters' Cancer Insurance Program.

Provides alternative background check options for firefighting and prevention services applicants who have been North Carolina residents for over five years and report no charges or convictions, allowing checks through county clerk of court or third-party vendors instead of standard criminal history record checks.

Effective July 1, 2023 for tax provisions and immediately upon enactment for background check provisions.