Senate Bill 355 - North Carolina Farm Act of 2024

• Clarifies that horse boarding is included in the definition of agriculture and agricultural operations in state law for purposes of right-to-farm nuisance protections and land-disturbing activity exemptions.

• Increases penalties for unlawfully removing or transporting live feral swine from $250 for first offense to $1,000, and establishes Class A1 misdemeanor penalties up to $5,000 or $500 per swine for subsequent offenses, effective December 1, 2024.

• Extends animal waste management system general permits (for swine, cattle, poultry operations and digesters) from their expiration date through September 30, 2026.

• Reenacts real property donation tax credits for both C Corporations and individuals/pass-through entities for conservation purposes including forestland, farmland preservation, fish and wildlife conservation, and military installation buffers, with a combined annual cap of $5 million.

• Creates permanent Prescribed Burning Cost Share Program administered by North Carolina Forest Service with up to 75% cost share reimbursement for prescribed burns on private forestlands, effective July 1, 2025.