By Lorrie Ross
Staff Writer
The New Year’s holiday brings a lot more than resolutions to North Carolina residents. As occurs at the start of every new year, new laws were enacted in the state for 2026.
These laws include everything from a law which defines biological sex and prevents the sexual exploitation of both minors and women, to a law with new birth certificates regulations. There is also a law which modifies the way the state’s pension is managed, a law meant to benefit pharmacies and one which changes licensure requirements for North Carolina certified public accountants.
What may be the most controversial law is North Carolina House Bill 805, titled Prevent Sexual Exploitation of Women and Minors. While the title describes something most everyone wants, the debate has been because the state of North Carolina now officially recognizes only two sexes, male and female. After Governor Josh Stein vetoed the legislation, the General Assembly overrode his veto by a vote of 72-48, and the N.C. Senate voted 30-20 to override the Stein’s veto.
Several aspects of the bill took effect in 2025 and some have been bipartisan throughout the process. Provisions in the law prevent sexual exploitation require online age-verification and consent for pornography.
Not only does the bill officially define the only biological sex as female and male in state policies and laws, it restricts state funding of gender-transition procedures for incarcerated people. It also extends the statute of limitations for gender-transition malpractice claims.
In addition, North Carolina public schools may allow students to be excused from classroom activities which do not align with their parents' or their own religious beliefs. Schools are also asked to create a public catalog of library books in every school so parents or guardians can identify books their children should not check out.
According to several media reports, when Stein vetoed the bill, he said he agreed with protecting people from exploitation on pornographic websites, but wrote, "My faith teaches me that we are all children of God no matter our differences and that it is wrong to target vulnerable people, as this legislation does."
Senate Bill 248 is called Birth Certificates for Persons Adopted is meant to make the process of obtaining updated birth certificates easier. This changes the way adoptive birth certificates are accessed and issued by the state. The State Registrar is now required to create new birth certificates for adoptees which look like birth certificates of non-adopted people. It will not refer to the fact the person is adopted, but will list the adoptive parents.
House Bill 506 is 2025 State Investment Modernization Act. Stein signed it in June 2025. It modifies how the state manages its pensions and investment funds. By creating an independent North Carolina Investment Authority, investment decision-making control shifts from the State Treasurer to a chief investment officer and a board of investment professionals. It only restructures oversight and pension benefits do not change.
The SCRIPT Act, or Senate Bill 479, is designed to support community pharmacies by increasing transparency of the prescription drug system. It allows pharmacies in rural counties and other under served areas to obtain some financial advantages.
The benefit managers for pharmacies must report rebate and drug pricing information to the North Carolina Department of Insurance, which subjects them to the same rules as health plans. The bill also reforms audit processes for pharmacies.
Senate Bill 321 is known as the Accounting Workforce Development Act. It changes what is required to become a North Carolina Certified Public Accountant. Candidates for CPA may qualify for licensure by earning a bachelor's degree or higher with an accounting concentration. Plus, they must complete two years of supervised experience working with an accountant. Lowering professional standards should open the path to the accounting profession for more people. Right now, candidates for CPA licensure must keep a strict traditional 150-credit hour education requirement.
To find complete information on North Carolina legislation, visit Bills & Laws - North Carolina General Assembly.