A measure introduced by State Rep. Phil Rubin would alter the current penalty schedule for returned or incomplete tax payments and allocate funding for educational outreach on the updates, according to the North Carolina State House.
Known as HB 1164 and filed April 30 during the 2025 regular session, the bill was presented using the short title: ‘NSF for Taxes Penalty Modification.’
The following summary reflects our review of the bill’s language, with additional notes offering clarification as needed.
If passed, this bill would change the penalties for tax payments by check or electronic funds transfer that fail due to insufficient funds or an invalid account. The existing flat penalties would be replaced by a tiered system, not exceeding $1,000: for the first or second violation within a five-year window, the penalty would total $25 plus 1% of the attempted payment; for subsequent incidents, the penalty would become $50 plus 2%. An allocation of $15,000 in one-time General Fund expenditure for 2026-27 would fund educational efforts led by the Department of Revenue. The act takes effect upon becoming law, with the new rules covering tax payments processed on or after that date.
Of the four bill sponsors, Rubin introduced more legislation (38 bills) during this session than any other.
In North Carolina, proposed legislation navigates a multi-phase pathway before final approval. A legislator files a bill, and it is then referred to committee. Each chamber must read the bill three times. Should modifications arise after passage by either chamber, the identical bill language must secure final agreement. Once that process is complete, it is sent to the governor, who can sign, veto or—if not acted on within 10 days (or 30 if the legislature is out of session)—allow it to become law without a signature.
Additional details about legislative actions and measures are available here.
Rubin earned his JD from Duke University School of Law.
Rubin, a Democrat, took office in the North Carolina State House in 2025 representing the 40th House district, succeeding Joe John.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Phil Rubin, Carolyn G. Logan, James Roberson, and Laura Budd | HB 1164 | 04/30/2026 | NSF for Taxes Penalty Modification. |
| Phil Rubin, Beth Helfrich, Brandon Lofton, and Vernetta Alston | HB 1150 | 04/30/2026 | NC Constitutional Rights Act/Funds. |
| Phil Rubin, Amanda P. Cook, Beth Helfrich, and Jordan Lopez | HB 1155 | 04/30/2026 | The People’s Right to Amend Act. |
| Phil Rubin, Frances Jackson, PhD, Lindsey Prather, and Rodney D. Pierce | HB 1178 | 04/30/2026 | The NC Teacher Pay Competitiveness Act. |
| Phil Rubin, Becky Carney, Eric Ager, and Maria Cervania | HB 1179 | 04/30/2026 | Senior Property Tax Relief Modernization Act. |
| Phil Rubin and Maria Cervania | HB 1181 | 04/30/2026 | Property Tax Modifications. |
| Phil Rubin, Cynthia Ball, Rodney D. Pierce, and Tracy Clark | HB 1184 | 04/30/2026 | Voucher School Transparency Act. |
| Phil Rubin, A. Reece Pyrtle, Jr., Allen Chesser, and Heather H. Rhyne | HB 1186 | 04/30/2026 | Equipping Law Enf. for Better Drug Detection. |
| Phil Rubin, Laura Budd, and Ya Liu | HB 1206 | 04/30/2026 | Pregnant Workers Fairness Act/Funds. |
| Phil Rubin, Amanda P. Cook, Eric Ager, and Pricey Harrison | HB 1128 | 04/29/2026 | Arbor Week Reform. |
| Phil Rubin, Amanda P. Cook, Maria Cervania, and Pricey Harrison | HB 1129 | 04/29/2026 | Balcony Solar. |
| Phil Rubin, Beth Helfrich, Carolyn G. Logan, and Robert T. Reives, II | HB 1080 | 04/28/2026 | Public Safety Reinvestment Act. |
| Phil Rubin, Carolyn G. Logan, Renée A. Price, and Zack Hawkins | HB 1054 | 04/27/2026 | Gov’t Employee Raises & Retiree COLA. |
| Phil Rubin, Julia Greenfield, Laura Budd, and Marcia Morey | HB 1060 | 04/27/2026 | AG Investigations/Certain ICE & CBP Incidents. |
| Phil Rubin, Bryan Cohn, and Rodney D. Pierce | HB 1046 | 04/23/2026 | NC Economic Progress and Well-Being. |
| Phil Rubin, Beth Helfrich, Brian Turner, and Sarah Crawford | HB 952 | 04/10/2025 | Comprehensive Capital for Childcare Expansion. |
| Phil Rubin, Deb Butler, Julia Greenfield, and Pricey Harrison | HB 867 | 04/09/2025 | Poultry Waste Management. |
| Phil Rubin and Allen Chesser | HB 868 | 04/09/2025 | Due Process in LEO Field Drug Testing. |
| Phil Rubin, Donna McDowell White, Donny Lambeth, and Maria Cervania | HB 802 | 04/07/2025 | Nicotine & Vaping Prevention in Schools. |
| Phil Rubin, Cynthia Ball, Julie von Haefen, and Lindsey Prather | HB 815 | 04/07/2025 | Voucher School Accountability Act. |
| Phil Rubin, Cecil Brockman, Cynthia Ball, and Lindsey Prather | HB 816 | 04/07/2025 | Voucher School Transparency Act. |
| Phil Rubin, Abe Jones, Julia Greenfield, and Renée A. Price | HB 784 | 04/03/2025 | Prohibit Assault Weapons. |
| Phil Rubin, Allen Buansi, Bryan Cohn, and Shelly Willingham | HB 788 | 04/03/2025 | Fix Our Democracy. |
| Phil Rubin, Allison A. Dahle, Amber M. Baker, and Cynthia Ball | HB 691 | 04/02/2025 | Voter Protection and Reliance Act. |
| Phil Rubin, Eric Ager, Jordan Lopez, and Terry M. Brown Jr. | HB 711 | 04/02/2025 | Recovery Support Via Revenue Stabilization. |
| Phil Rubin, Abe Jones, Beth Helfrich, and Tracy Clark | HB 643 | 04/01/2025 | Clarify Firearm Storage Law. |
| Phil Rubin, Brian Turner, Sarah Crawford, and Vernetta Alston | HB 668 | 04/01/2025 | NC Working Families Economic Relief Act. |
| Phil Rubin, Allen Buansi, Allison A. Dahle, and Amber M. Baker | HB 580 | 03/31/2025 | SBOE Legislative Changes.-AB |
| Phil Rubin, Jordan Lopez, Marcia Morey, and Tracy Clark | HB 583 | 03/31/2025 | Law Enforcement/Destroy Certain Firearms. |
| Phil Rubin, Brandon Lofton, Cynthia Ball, and Rodney D. Pierce | HB 608 | 03/31/2025 | Protect Health and Gov’t Personnel Info. |
| Phil Rubin, Jordan Lopez, Pricey Harrison, and Tracy Clark | HB 545 | 03/26/2025 | Ban Ghost Guns & Undetectable Firearms. |
| Phil Rubin, Bryan Cohn, James Roberson, and Kanika Brown | HB 548 | 03/26/2025 | NC Economic Progress and Well-Being. |
| Phil Rubin, Jordan Lopez, Pricey Harrison, and Tracy Clark | HB 350 | 03/10/2025 | Report Lost/Stolen Firearm Within 24 Hours. |
| Phil Rubin, Matthew Winslow, Mike Schietzelt, and Robert T. Reives, II | HB 360 | 03/10/2025 | Homeowner Protection Act. |
| Phil Rubin, Deb Butler, Jordan Lopez, and Mary Belk | HB 174 | 02/21/2025 | Marriage Equality Act. |
| Phil Rubin, Deb Butler, Jordan Lopez, and Mary Belk | HB 175 | 02/21/2025 | Const. Amend./Marriage Equality. |
| Phil Rubin, Abe Jones, Marcia Morey, and Tim Longest | HB 129 | 02/13/2025 | Judge Joe John Nonpartisan Jud. Elections Act. |
