SB 161 — "The Jenesis Firearm Accountability Act" (North Carolina)
Status & Timeline
- Introduced: 2025 (first referred Feb 26, 2025).
- Enacted: Approved by Governor Sept. 17, 2025 — Chapter 114, Statutes of 2025.
- Effective dates: Most provisions effective July 1, 2025; the firearm-loss reporting requirement and the sales‑tax exemption (Sections 3 & 4) effective Oct. 1, 2025 (apply to sales and offenses on/after that date).
Purpose
- Improve public safety by (1) requiring timely reporting of lost or stolen firearms to assist law enforcement; (2) incentivizing secure storage by exempting certain firearm‑safety devices from sales tax; and (3) funding public education about the new reporting duty.
Key provisions
1. Reporting requirement (new G.S. 14‑409.13)
- Duty: Any person who owns, possesses, or controls a firearm that is lost or stolen must report that loss/theft to a law‑enforcement agency within 48 hours of discovering it is missing.
- Required information (if known): make, model, caliber, serial number; date and location of loss/theft; type/approx. rounds of ammunition stolen; and any other information the agency requires.
- Penalties:
- 1st offense: written warning.
- 2nd offense: fine up to $500.
- 3rd or subsequent: fine up to $1,000.
- Additional consequences: If an unreported firearm is later used to commit a criminal offense, the owner who failed to report may be civilly liable for resulting injuries; if used in a violent crime, failure to report can result in criminal liability at the same level as that offense unless the owner can show a reasonable inability to comply.
- Immunity: A person who reports a lost/stolen firearm as required will not be civilly or criminally liable for crimes committed with that firearm after the report is made.
- Clarification: The law expressly does not create a firearm ownership registry and does not require reporting of firearms that are not lost/stolen.
Sales‑tax exemption (amendment to G.S. 105‑164.13)
- Exempts retail sale and use of equipment designed to prevent unauthorized access to firearms, including:
- In‑firearm locks/devices that prevent operation unless deactivated, and
- Home gun safes, gun cases, lockboxes, or similar storage devices that prevent access except by key, combination, biometric data, or similar means.
- Exclusion: Glass‑faced display cabinets or storage primarily designed for display are not exempt.
Public education appropriation
- One‑time appropriation of $500,000 (nonrecurring) from the General Fund to the Department of Public Safety to develop and run an outreach/education campaign about the new reporting responsibility.
- DPS must consult the North Carolina Sheriffs’ Association and the NC Association of Chiefs of Police in developing the campaign.
Who is affected
- Firearm owners/possessors/controllers (new reporting duty and potential penalties/liability).
- Law enforcement agencies (will receive and process reports).
- Retailers and consumers of eligible firearm‑safety devices (sales tax exemption).
- Department of Public Safety (campaign development and coordination).
Potential impacts and considerations
- Public safety: Timely reporting can help law enforcement locate stolen firearms and reduce diversion into the illegal market.
- Compliance burden: Firearm owners must be aware of and comply with the 48‑hour reporting window; education funding intended to assist.
- Financial effects: Small, likely indeterminate reduction in sales tax revenue from exempted safety equipment; $500,000 appropriation funds outreach.
- Legal exposure: Owners who fail to report may face civil damages and, in some cases, criminal exposure if the firearm is used in a violent offense; the law balances this with immunity for good‑faith reporters and an explicit non‑registry clause.
For more detail: see enacted text — G.S. 14‑409.13 (reporting), amendment to G.S. 105‑164.13 (sales‑tax exemption), and the appropriation language for the Department of Public Safety.
