NC H977

H977 - Defend NC

• Prohibits NC criminal justice agencies, sheriff's offices, and officers from assisting ICE with immigration arrests, apprehensions, or serving removal warrants; voids any existing or future agreements that would require such assistance

• Creates a temporary sales tax exemption during the 2025-2026 fiscal year for "tariff-affected goods" — items whose average price increased by more than 50% due to 2025 federal tariff changes, as determined by the NC Department of Commerce

• Directs the Department of Health and Human Services to study alternatives to reduced federal funding for state biomedical and health initiatives, with a report due by March 1, 2026

• Requires the State Board of Education, UNC Board of Governors, and Community Colleges Board to report by March 15, 2026 on federal education funds eliminated by the federal Department of Government Efficiency and propose replacement strategies

• Proposes creating a "North Carolina Institute of Health" funded at 50% of lost NIH grant funding to support state biomedical research through an open grant process, with funds to be fully distributed by end of fiscal year 2027