State Rep. Laura Budd has introduced a new bill in the North Carolina House that would exempt certain menstruation products from state sales tax and set up related certification standards, according to the North Carolina State House.
Filed as HB 1165 on April 30 in the 2025 regular session, the bill is listed with the short title: ‘Hygiene Products Protections/Sales Tax.’
Our summary below is based on the actual bill text and includes clarifications of the bill’s provisions.
Under the proposal, state sales tax would not apply to certain menstruation products once the national Streamlined Sales and Use Tax Agreement allows for the exemption. The exemption would begin the first day of a calendar quarter at least 90 days after such an amendment. Covered items include tampons, pads, cups, liners, and similar products that do not contain intentionally added PFAS, as certified by the Department of Commerce. The bill outlines a certification program for PFAS content, including specific testing standards, five-year certification periods, renewals, authority for decertification, and a Class 2 misdemeanor for providing knowingly false information. It allocates $100,000 in one-time funds for the 2026-27 fiscal year to the Department of Revenue, effective July 1, 2026.
Budd put forth another 25 bills during the 2025 regular session.
In North Carolina, proposed bills must pass through a multi-step legislative process. A legislator starts by filing a bill, which is then assigned to a committee for review. The bill must be read three times in both chambers. If one chamber amends the bill after the other has passed it, both chambers must agree on the final wording. Once the final version is approved by both, it is sent to the governor, who has 10 days (or 30 days if the legislature is out of session) to sign, veto, or allow the bill to become law without a signature.
For further details on bills and legislative measures, visit this page.
Budd earned her BA from Ohio University in 1999 and her JD from Wake Forest University School of Law in 2002.
Budd, a Democrat, was elected to represent North Carolina’s 103rd House district in 2023, succeeding former state representative Rachel Hunt.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Laura Budd | HB 1165 | 04/30/2026 | Hygiene Products Protections/Sales Tax. |
| Laura Budd, Carolyn G. Logan, James Roberson, and Phil Rubin | HB 1164 | 04/30/2026 | NSF for Taxes Penalty Modification. |
| Laura Budd, Carolyn G. Logan, and Maria Cervania | HB 1180 | 04/30/2026 | Data Center Amendments. |
| Laura Budd, Phil Rubin, and Ya Liu | HB 1206 | 04/30/2026 | Pregnant Workers Fairness Act/Funds. |
| Laura Budd and Cynthia Ball | HB 1207 | 04/30/2026 | Keeping NC Open for Business. |
| Laura Budd | HB 1208 | 04/30/2026 | Community Safety Risk Protection Act. |
| Laura Budd, Cynthia Ball, Lindsey Prather, and Rodney D. Pierce | HB 1209 | 04/30/2026 | Strengthen Ed by Embedded New Teacher Support. |
| Laura Budd | HB 1210 | 04/30/2026 | Firearm & Conflict De-escalation Training Act. |
| Laura Budd, Julia Greenfield, Marcia Morey, and Phil Rubin | HB 1060 | 04/27/2026 | AG Investigations/Certain ICE & CBP Incidents. |
| Laura Budd, Carla D. Cunningham, Carolyn G. Logan, and Nasif Majeed | HB 903 | 04/10/2025 | Highway and Road Safety Act. |
| Laura Budd, Dean Arp, Dudley Greene, and Mark Brody | HB 924 | 04/10/2025 | Board for Gen. Contractors/Crim. Referrals. |
| Laura Budd, Carson Smith, and Terry M. Brown Jr. | HB 953 | 04/10/2025 | Study Committee on ADA/APD/PAC Pay. |
| Laura Budd and Maria Cervania | HB 982 | 04/10/2025 | NC Highway Safety Act of 2025. |
| Laura Budd, Carolyn G. Logan, Frances Jackson, PhD, and Tracy Clark | HB 989 | 04/10/2025 | Build Safer Communities and Schools Act. |
| Laura Budd, Frank Iler, and Ya Liu | HB 993 | 04/10/2025 | HOA Organization and Reporting Act. |
| Laura Budd, Beth Helfrich, Brandon Lofton, and Mary Belk | HB 840 | 04/09/2025 | Reward Schools for Student Growth. |
| Laura Budd and Sarah Stevens | HB 866 | 04/09/2025 | Automatic Ord/Equitable Distribution Claim. |
| Laura Budd, Donny Lambeth, Ray Pickett, and Zack Hawkins | HB 578 | 03/31/2025 | The Jason Flatt Act of North Carolina. |
| Laura Budd, Bryan Cohn, Charles Smith, and Terry M. Brown Jr. | HB 499 | 03/24/2025 | NC Paid Family Leave Insurance Act. |
| Laura Budd and Tricia Ann Cotham | HB 504 | 03/24/2025 | Pilot Co-Responder Police Program. |
| Laura Budd, Brian Biggs, and Ray Pickett | HB 475 | 03/20/2025 | State ID Cards for High School Students. |
| Laura Budd, Deb Butler, Julia Greenfield, and Pricey Harrison | HB 459 | 03/19/2025 | Income Tax Rate Reduction Trigger Mods. |
| Laura Budd, Brian Biggs, Sarah Stevens, and Ya Liu | HB 431 | 03/18/2025 | Preventing Deed Fraud. |
| Laura Budd | HB 320 | 03/06/2025 | Town of Pineville/Reserve Police. |
| Laura Budd | HB 290 | 03/04/2025 | Funds for Pineville Pedestrian Beacon. |
| Laura Budd, A. Reece Pyrtle, Jr., Carolyn G. Logan, and Carson Smith | HB 199 | 02/25/2025 | Nonconsensual Booting and Towing Reform. |