A new bill filed by State Rep. Julia C. Howard in the North Carolina House seeks to regulate unemployment benefit expansions and provide tax credits to employers, according to the North Carolina State House.
The bill, filed as HB 48 on Feb. 4 during the 2025 regular session, was formally listed with the short title: ‘Increase UI Max Benefit/2025 UI Tax Credit.’
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill ratifies sections of an executive order expanding unemployment benefits during the Helene disaster, effective until March 1, 2025, and limits future expansion of unemployment benefits by executive order without explicit authorization from the General Assembly or U.S. Congress. It increases the maximum weekly unemployment benefit from $350 to $400 for claims filed on or after March 2, 2025. Additionally, it provides a 2025 tax credit for employers equal to their contributions to the Unemployment Insurance Fund for wages paid in the fourth quarter of 2024, to be applied toward contributions due by April 30, 2025, with any excess being refunded. The bill becomes effective upon becoming law.
Of the four sponsors of this bill, Harry Warren proposed the most bills (eight) during the 2025 regular session.
Bills in North Carolina follow a multi-step process before becoming law. A lawmaker starts by filing a bill, which is assigned to a committee for review. The bill must be read three times in each chamber. If one chamber changes the bill after the other passes it, both must agree on the final version. Once both chambers approve the same bill, it goes to the governor, who has 10 days (or 30 if the legislature is not in session) to sign, veto, or let it become law without a signature.
You can read more about the bills and other measures here.
Howard graduated from Salem College in 2003 with a BA.
Howard, a Republican, was elected to the North Carolina State House in 2019 to represent the state’s 77th House district, replacing previous state representative Harry Warren.
| Authors | Bill Number | Date Filed | Title |
|---|---|---|---|
| Julia C. Howard, Harry Warren, Mark Brody, and Mitchell S. Setzer | HB 48 | 02/04/2025 | Increase UI Max Benefit/2025 UI Tax Credit. |
| Julia C. Howard, Cody Huneycutt, Larry W. Potts, and Mitchell S. Setzer | HB 54 | 02/04/2025 | Funds for NC APSE. |
| Julia C. Howard, Cody Huneycutt, Larry W. Potts, and Mitchell S. Setzer | HB 55 | 02/04/2025 | Funds for the IGNITE Program. |
| Julia C. Howard | HB 33 | 02/03/2025 | SchCalFlex/Yadkin, Davie/CC. |
| Julia C. Howard, Cody Huneycutt, Neal Jackson, and Paul Scott | HB 37 | 02/03/2025 | Enhance Firefighter Benefits & Representation. |



