House committee substitute to the 1st edition makes the following changes.

Adds clarifying and organizational changes to the proposed changes to GS 163-231(b)(1), requiring absentee ballots to be received by the county board of elections by 7:30 p.m. on the day of the statewide primary or general election or county bond election. Amends the proposed provisions for (b)(2), eliminating the provision that would allow for absentee ballots not received by that specified time to be accepted if, in lieu of being required by federal law, the State Board of Elections has extended the closing time of the polls for every poll in the county pursuant to state law, whereby the ballots must be received by the closing time as extended by the State Board in order to be counted. Amends (c) to define delivered in person to include delivering the ballot to the county board of elections office, and explicitly does not include depositing the ballot in a drop box or other location designated for the return of executed absentee ballots (replacing current law that includes delivering the ballot to an election official at one-stop voting sites while the site is open for voting). Makes conforming deletions. Requires ballots to be kept securely at county board of elections offices.

Modifies the proposed changes to the county boards' duty to prepare a certified list of absentee ballots received on or after election day pursuant to GS 163-232.1. Now requires the list to contain all absentee ballots returned to the county board to be counted, which have been approved by the county board and not included on the certified list of executed absentee ballots received before 7:30 p.m. (no longer also including an alternative time provided in GS 163-231(b)) on the day of the statewide primary or general election or county bond election. Makes identical changes to subsection (b) relating to the boards' duty to prepare a certified list of military-overseas ballots issued and returned. Makes conforming changes to the county chairman's certification of the lists. 

Replaces the proposed changes to GS 163-234 regarding the counting of absentee ballots. Eliminates counting of absentee ballots returned to the county board by 5:00 p.m. on the day before election day. Now requires counting absentee ballots at 5:00 p.m. on election day. Limits ballots counted to those returned in a properly executed container-return envelope and received by the county board pursuant to GS 163-231(b), and excludes those received between 5:00 p.m. and 7:30 p.m. on election day, in addition to those excluded in existing law. Requires the county boards to meet after the election but prior to the date of canvass to determine if absentee ballots received between 5:00 p.m. and 7:30 p.m. on election day were properly executed, and requires counting these ballots on the day of canvass absent adoption of a resolution providing for earlier counting. Specifies that compliance with GS 163-230.1 (simultaneous issuance of absentee ballot with application) is required for absentee ballots (previously, more specifically limited to absentee ballots received pursuant to GS 163-231(b)(2)).

Replaces the proposed changes to GS 163-89 to now specify that an absentee ballot received by the county board by 5:00 p.m. on election day (was limited to those received under GS 163-231(b)(1) and not subject to the 5:00 p.m. cutoff) may be challenged on the day of any statewide primary or general election or county bond election beginning no earlier than noon and ending no later than 5:00 pm, or by the chief judge at the time of closing of the polls. Adds a new provision to set the time period for challenging an absentee ballot received by the county board between 5:00 p.m. and 7:30 p.m. on election day to no earlier than noon on the day following the election and no later than 5:00 p.m. on the day following the election. Makes conforming changes to statutory cross-references. 

Modifies new GS 163-232.2, which establishes new reporting requirements. For mandatory reporting for each day of one-stop early voting, requires including the total number of absentee ballots sent to date and the total number of absentee ballots received to date with the county's number of outstanding absentee ballots reported. Revises the post-election reporting requirements to now require boards to report to the State Board of Elections on the day after election day (was, from the day after the day of the election through the day after the receipt deadline for absentee ballots, by 5:00 pm each day): (1) the number of absentee ballots that have been counted; (2) the number of outstanding absentee ballots, including the total number of absentee ballots sent to date and the total number of absentee ballots received to date; and (3) the number of voted provisional ballots.

Changes the act's long title.