House Bill 1183, titled “Defend NC,” combines immigration enforcement restrictions, a temporary sales tax exemption, and several state planning and funding directives tied to federal policy changes. The bill would prohibit North Carolina criminal justice agencies, sheriff’s offices, criminal justice officers, and justice officers from assisting U.S. Immigration and Customs Enforcement with apprehensions, arrests, removal warrants, or related deputization. It also voids any existing or future agreements with ICE to the extent they conflict with that prohibition, and directs the relevant training commissions to adopt conforming rules.
The bill also creates a temporary sales tax exemption for “tariff-affected goods of 2026,” defined as taxable items whose average sales price rose more than 50% in 2025 because of federal tariff changes. That exemption would apply during the 2026-2027 fiscal year. In addition, the bill expresses legislative intent that the state and local governments take steps to preserve federal promises to working North Carolinians and to keep Medicaid benefits available to eligible citizens regardless of federal action.
HB1183 would amend Chapter 17F of the General Statutes to bar state and local law enforcement participation in certain federal immigration enforcement activities and require rulemaking by the Criminal Justice Education and Training Standards Commission and the Sheriffs’ Education and Training Standards Commission. It would also amend the sales tax statutes in Chapter 105 to create a new temporary exemption for tariff-driven price increases, affecting the Department of Commerce’s role in identifying qualifying goods and the Department of Revenue’s administration of the tax code. The bill further directs DHHS, the State Board of Education, UNC, and the Community Colleges system to study federal funding losses and report on replacement strategies, and it appropriates $50,000 recurring to establish a proposed North Carolina Institute of Health, subject to the study’s outcome.
Based on the bill text, the measure reflects a strongly protective and interventionist posture toward federal policy changes, especially on immigration enforcement, Medicaid, education funding, and health research support. No committee discussion or recorded votes were provided, so there is no direct evidence of bipartisan support or opposition in the available history. The overall tone of the bill suggests concern about federal actions and a desire for state-level backstops.
The most likely points of contention are the immigration enforcement restrictions and the fiscal/administrative implications of the bill’s tax and funding provisions. Supporters would likely favor limiting state cooperation with ICE and shielding residents from federal policy disruptions, while opponents may object to reducing local-federal law enforcement coordination. The temporary sales tax exemption and the proposed North Carolina Institute of Health could also draw scrutiny over revenue loss, implementation complexity, and whether the state should replace federal funding with new state obligations.