Honoring Clampitt: Namesake bill could boost rural fire departments
Rep. Mike Clampitt (R-Swain), seen here in Maggie Valley in 2022, was an ardent supporter of public safety and first responders, especially firefighters.
Cory Vaillancourt photo
A prominent Western North Carolina legislator may be gone, but his legacy of commitment to public safety and first responders will live on thanks to a bill filed in the General Assembly a month after his passing.
House Bill 1019, titled the “Mike Clampitt 1st Responder Tax Fairness Act,” proposes a targeted change to North Carolina’s tax code aimed at reducing financial burdens on certain volunteer emergency service organizations.
Representing Jackson, Swain and Transylvania counties, Clampitt died in March after a long battle with cancer, ending a career that spanned decades of public service from his time as a firefighter to multiple terms in the North Carolina House of Representatives.
Clampitt had announced his diagnosis of myelodysplastic syndrome in 2025 and continued seeking reelection even as his condition worsened, remaining active on issues like disaster recovery and public safety. His death prompted an outpouring of tributes from colleagues and community members who described him as a dedicated, approachable lawmaker and a strong advocate for Western North Carolina.
At its core, the bill expands an existing exemption from the state’s highway use tax, which is typically applied when a vehicle title is transferred.
Under current law, some vehicles transferred to qualifying organizations may already be exempt. This bill broadens that exemption specifically for volunteer fire departments and volunteer rescue squads that meet certain criteria.
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To qualify for the expanded exemption, an organization must not be part of a unit of local government unit, must have no more than two paid employees and must already be exempt from state income tax under existing statutes.
These conditions are designed to focus the benefit on smaller, largely volunteer-run operations rather than larger or government-funded entities.
The exemption would apply only to specific types of vehicles used directly in emergency response and firefighting. These include fire trucks, pump trucks, tanker trucks and ladder trucks used to suppress fires.
It also includes four-wheel-drive vehicles outfitted for forest firefighting, such as those equipped with water tanks and hoses, as well as other emergency services vehicles.
By limiting the exemption to these specific categories, the bill ensures that the tax relief is tied directly to public safety functions rather than general transportation needs.
In practical terms, the legislation would reduce the cost for qualifying volunteer departments to acquire or receive essential emergency vehicles. Highway use tax can represent a significant expense during vehicle transfers, especially for specialized equipment. Expanding this exemption could make it easier for smaller departments to upgrade aging fleets, accept donated vehicles or otherwise maintain operational readiness without additional financial strain.
The bill takes effect for taxable years beginning on or after July 1, 2026 and would apply to vehicle titles issued on or after that date.
Overall, the measure is narrowly tailored to support volunteer emergency responders by easing tax obligations tied to critical equipment, with the broader goal of strengthening local emergency response capacity in communities that rely heavily on volunteer services.
The bill’s primary sponsor, Reece Pyrtle (R-Rockingham), praised Clampitt’s character and service.
Rep. Reece Pyrtle, Jr. NCGA photo
“I talked to some volunteer fire departments and ran across this issue,” Pyrtle told The Smoky Mountain News. “I thought it was something to be addressed.”
Pyrtle, who retired as the police chief of Eden, first went to Raleigh to fill the unexpired term of Jerry Carter. When he got there, his office was located close to Clampitt’s, and the two developed a friendship. Pyrtle called Clampitt “an excellent mentor and a good guy who was very passionate about public safety.” Pyrtle added that he’d been working on the bill before Clampitt’s passing and had spoken with Clampitt about it, but it didn’t come together until only recently.
Despite the four primary sponsors all being Republicans, the bill does have significant support in the form of Democratic co-sponsors, including Rep. Lindsey Prather (D-Buncombe) and Rep. Eric Ager (D-Buncombe), who had also worked closely on Clampitt’s signature legislation, the Sober Operator Act.
“I’ve said it a lot of times. Mike and I were friends, despite our political differences in most cases,” Ager said. “Mike was always supportive of first responders and firefighters specifically. I think he would have appreciated it. It’s a sweet gesture.”
But it’s not just a sweet gesture, according to Ager.
“First of all, it’s a good bill,” he said. “It provides relief to rural fire departments. I don’t think it’s of such a significant amount that it’s going to affect the Highway Trust Fund or anything like that.”
Rep. Eric Ager. NCGA photo
The North Carolina Highway Trust Fund is a state fund dedicated to major transportation projects, especially those tied to long-term mobility and economic growth. It was created in 1989, during the administration of then-Gov. Jim Martin to finance an ambitious effort to expand and modernize the state’s highway system.
Unlike the state’s general transportation fund, which covers routine maintenance and smaller projects, the Highway Trust Fund is primarily used for large-scale construction — things like new highways, major road widenings and improvements to key corridors. A central goal of the fund has been to connect all of North Carolina’s counties to the interstate system, improving access for rural areas and supporting statewide commerce.
The fund is financed mainly through the highway use tax, which is collected when vehicle titles are transferred, along with a portion of other transportation-related revenues. Because of that structure, it is closely tied to vehicle purchases and economic activity.
The Mike Clampitt 1st Responder Tax Fairness Act was filed on April 21 and sent to the committee on judiciary. If the bill advances, it will go next to the House rules, calendar and operations committee.
