Provided here are resources collected by NCBPA to support our members during these challenging times. If you or your company need support or have resources of any sort to offer, please contact us at Info@BuildingNC.org or 919-841-6207.

Note that all webinar, online training and other educational courses are being added to our Course Catalog on a daily basis. You can find our upcoming webinars and events on our Events Calendar and many more on our Industry Events Calendar.

Key Exemptions/Certifications

Federal Resources

North Carolina Resources

Federal Legislation

  • Federal legislation from the Building Performance Association (we are not currently affiliated with) has been proposed to support home performance contractors and homeowners once we come out of the current pandemic. Click here for more information and click here to sign-on to a letter of support.

Industry Organization Resources

Building Science/Technical Resources

Business Funding and Operations

  • Small Business Administration Loans: Beginning April 3rd, Small Businesses may be eligible for financial relief through SBA loans or the federal Paycheck Protection Program that is being introduced as a result of the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The Paycheck Protection Program is a federal relief program established by Congress and implemented by the U.S. Treasury Department and the Small Business Administration (SBA) with rules, requirements, protocols and processes that all participating banks must follow.
    • Click here for a helpful summary article on this topic.
    • Click here for a summary guide on the CARES Act from the SBA.
    • Click here for an overview of the different loan options from the NC SBDTC.
    • Click here for information on the Economic Injury Disaster Loan Emergency Advance, which can be applied for in addition to the PPP.
  • Refinancing and Funding: If your business is in need of a loan or interested in refinancing, now is a very good time to talk to your bank. NCBPA’s business banker, Manny Opoku at First Citizens Bank in downtown Raleigh, quickly performed a debt restructuring for us last week and is available to support member companies. Get in touch with Manny at Manny.OpokuJR@firstcitizens.com or contact your business bank to ask about available options.
  • Business Insurance: If your company is planning to reduce payroll in the near future or coming months, it may be a good time to obtain new quotes for your business insurance that can reduce monthly premiums. NCBPA’s business insurance provider, Dare Insurance Agency, is available to quote new policies for NCBPA members. Let them know that we sent you.
  • SCORE recommendations for small businesses
  • Golden LEAF Foundation Rapid Recovery Loan Program
  • Recommended Employer Action Items
  • Wage and Hour Implications for Businesses
  • Furlough Implications for Businesses
  • Payroll Tax and Employee Retention credits:  Payroll credits were provided last week under the Families First Coronavirus Response Act.  These credits provide for paid sick and family leave for employers of under 500 employees via reductions in payroll tax payments or accelerated payments from the IRS if the calculated credit exceeds the amount of payroll tax payments.  A streamlined claim form will soon be released by IRS.  This credit is based on 100% of paid sick and family leave and begins for sick and family paid, related to Corona virus, on or after April 1, 2020 through December 31, 2020.  Limits are $511 per day or $200 per day depending on circumstances.
    • Click here for a guide to the Employee Retention Tax Credit.
    • The CARES Act grants eligible employers a credit against employment taxes equal to 50 percent of qualified wages paid to employees who are not working due to the employer’s full or partial cessation of business or a significant decline in gross receipts.  This credit is limited to $10,000 in aggregate per employee for all quarters.
    • Deferral of payroll tax payments: The CARES Act defers the payment of a portion of payroll taxes due from March 27, 2020 through December 31, 2020.  The portion deferred is based on the employer portion of the 6.2% OASDI portion of payroll tax, as well as the self-employment tax equivalent.  These deferred payments will be due at 50% on December 31, 2021 and the remaining 50% on December 31, 2022.
  • NOL carryback and related provisions: Any NOL arising in calendar tax years 2018 through 2020 may be carried back five years.  Your waiver of the choice for NOL carry-back is allowed.

Resources for Individuals

  • Individual Recovery Rebates: The most publicized and discussed provision provides $1,200 for each individual taxpayer ($2,400 for joint filers) plus $500 for each child.  This refund is based on your Adjusted Gross Income (AGI) in which a full refund is provided if AGI is under $75,000 ($150,000 married-joint and $112,500 head of household) and the refund is fully phased-out once AGI reaches $99,000 ($198,000 married-joint and $136,500 head of household). This 2020 tax year credit is generally based on 2019 tax returns, but if the 2019 tax return has not been filed, the 2018 tax return will be used.  If a 2018 return has not been filed, then the credit is based on information for year 2019 provided on a Social Security Benefit Statement (Form 1099-SSA). The refund will be electronically deposited to bank accounts authorized to pay or refund taxes on returns after January 1, 2018.  If the electronic deposit is not successful or a bank account was not provided, then a check will be mailed to the last address on file. A simple calculator for your credit is provided by CNBC on its website.
  • Retirement plan distributions: Taxpayers can take up to $100,000 from retirements through December 31, 2020 without the 10% additional tax on early distributions.  Further, eligible individuals who take such distributions can include them in gross income over a three-year span and have three years to repay the amount. Please carefully consider the recent stock market volatility before requesting a distribution.
  • RMDs:  Required minimum distributions from retirement plans are waived for 2020.
  • Charitable contributions: Individuals are allowed up to $300 of above-the-line charitable contributions for 2020 and the AGI limit on charitable contributions becomes 100% (basically allowing large contributions up to your AGI.)

Code Clarifications

We began responding to member questions last week about how the pandemic is impacting code inspections and procedures currently in place. We took these questions to the NC Department of Insurance and promptly received clarification. We will continue to post new information here as we receive it.

  • Residential Contractors and HERS Raters: Provided below is an exerpt from an email interpretation/clarification from NCDOI regarding residential inspections. This information is as of 4/3/20.
    • In the general, non-ERI case, there are no waived code requirements that I am aware of, including residential duct testing.  Our current code does not require the Code Official to be present for the test, they are minimally looking for the signature from the tester on the required Energy Certificate.  And, minimally, the permit holder can perform the test (as written in the code), so arguably they are already on site, so there is not greater exposure in the case where a mechanical contractor tests their own work. 
    • That said, if a builder/mechanical contractor routinely uses an HERS rater to perform the test, I can see the desire for every organization to want to look out for their members.  In cases where there is an above-code requirement for the test to be performed via 3rd-party (Duke Energy rebate, perhaps) I would defer to that entity as far as if it needs to be third party, but I cannot waive a code requirement.
    • In the specific ERI case, Section R406.5 requires compliance with the “mandatory” provisions of R401 – R404, and duct tightness testing is Section R403.3.3 and is labeled “mandatory”.  Section R406.5 does require verification to be done by the HERS rater, and presented to the code official.  In Section 4.4.1 of the ANSI/RESNET ICC 301 standard, section4.4.1 has provisions for using current or historical values for certain characteristics, which includes section 4.4.2.2, elements 10 and 11 (distribution air tightness testing).
    • Therefore, I believe the code-referenced standard is allowing historical data for verification for certain limited items by the HERS rater, but not a waiving of the required test itself, since it is called out directly in Section R406.2 and the subsequently referenced R403.3.3.
    • So, in summary, I do see a path for HERS raters to not perform or verify the test if allowed by their oversight board, but the test itself is not waived, as it is a minimum code requirement.
    • Here is additional information from an official NCDOI memo regarding inspections:
      • Permit holders should continue to request inspections normally. A permit holder can use a licensed design professional to perform a footing, foundation or slab inspection as specified in the guidance paper. All other Section 107 inspections must be performed by an inspector unless deemed otherwise. Permit holders are fully responsible to meet the NC Building Codes, local ordinances, licensing board rules, manufacturers installation requirements, State and Federal law. Any individual or company cannot bypass the inspection process nor start work without a permit (unless exempt per the NC General Statutes).
      • Interlocal agreements between jurisdictions are encouraged. Emergency interlocal agreements or inspectors having secondary employment from a different jurisdiction that would provide LR inspections would be an acceptable avenue to meet a request from a permit holder.
      • There may be a time when additional business sectors will be ordered to close. Such an order could cause all work to stop on building sites apart from those working or inspecting buildings then deemed essential, such as hospitals, railways, communication networks, grocery stores, etc. In such a situation, using LR inspections for all inspections, in the judgment of the local jurisdiction, could be an appropriate temporary solution to respond to this unprecedented situation.
      • Please forward this information to your managers. If you have additional questions, please feel free to contact me at cliff.isaac@ncdoi.gov or 919-605-9652.