Bill
SB 958
Creates CoPRA to fund remediation of inactive hazardous sites affecting public parks, funded by higher solid waste tax proceeds and a share of C‑corp tax revenues, with local 1:4 m
Date Filed: April 30, 2026
Session: 2025
Jurisdiction: North Carolina
Sponsors: Senators Chitlik, Murdock, and Mayfield (primary)
Purpose
- Create funding mechanisms to remediate environmental contamination at public parks, by allocating portions of existing solid waste tax proceeds to a new Contaminated Parks Remedial Account (CoPRA) within the Inactive Hazardous Sites Cleanup Fund (IHS Cleanup Fund).
Key Provisions and Changes
1) Establishment of Contaminated Parks Remedial Account (CoPRA)
- Creates CoPRA as a separate account within the Inactive Hazardous Sites Cleanup Fund.
- Main use: fund assessment and remediation of pre-1983 landfills or other inactive hazardous sites that impair the use of public parks owned by local government units.
- Funding match requirement: Local government units that own/operate the parks must match CoPRA funding on a 1:4 basis (for every $4 from CoPRA, $1 from the local unit).
2) Allocation of Proceeds from the Solid Waste Disposal Tax
- Amends the use of proceeds from the solid waste disposal tax (as currently credited to the Inactive Hazardous Sites Cleanup Fund) to include CoPRA.
- Original split (as redirected by this bill):
- 33.33%: To the Department of Environmental Quality (DEQ) for assessment and remediation of pre-1983 landfills, with up to 19% for administrative expenses related to hazardous and solid waste management.
- 67.67%: Credited to CoPRA (new account) for remediation of inactive hazardous sites affecting public parks (with local government matching noted above).
3) Tax Rate Adjustments and Allocation of Tax Proceeds
- Revisions to the solid waste tax rate:
- Increases the disposal tax (per ton) from $2.00 to $4.00 for waste in landfills or for disposal outside the state.
- Use of tax proceeds (G.S. 105-187.63) retained costs and then distributed as:
- 50% to the Inactive Hazardous Sites Cleanup Fund (IHS Cleanup Fund) per existing use, which supports remediation activities.
- 37.5% (reduced to 18.75% in the alternative distribution) to cities and counties on a per capita basis, with distributions requiring local solid waste management programs and services; the DEQ must provide a list of excluded jurisdictions by May 15 each year.
- 12.5% (reduced to 6.25% in the alternative) to the General Fund.
4) Additional Provisions Related to C Corporation Taxes
- Creates a new credit/transfer mechanism for a portion of state net income tax attributable to C Corporations (G.S. 105-130.3D):
- Beginning in 2026, 25% of the proceeds from G.S. 105-130.3 (C Corporation tax) would be credited to CoPRA/Inactive Hazardous Sites Cleanup Fund.
- In 2028, this portion increases to 33.33%.
- After 2029, 100% of the proceeds from the relevant tax would be credited to the Fund.
- This section ties C Corporation tax proceeds to funding for contaminated parks remediation over time.
Effective Dates and Timeline
- Part II and related tax changes: Effective for taxable years beginning on or after January 1, 2026.
- Overall act: Effective July 1, 2026, with specified provisions applying to the fiscal years/tax years noted.
Impact and Beneficiaries
Notes for Readers
- This bill emphasizes protecting public parks by funding cleanup of legacy waste sites.
- It creates a broader funding stream by increasing waste disposal taxes and directing portions of corporate tax proceeds to remediation efforts.
- It includes a cost-sharing requirement for local governments to leverage state funds.
Compiled from official sources — confirm details with the bill’s official record.
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