Titles the act as “The Second Amendment Protection Act.”

Enacts new GS 14-409.44, providing as follows. Sets out NCGA findings. Prohibits a public officer (all officers, employees, or duly authorized representatives or agents of a public office) or employee of the State or a political subdivision of the State from: (1) enforce, attempting to enforce, or participating in any way in the enforcement of any federal acts, executive orders, administrative orders, rules, regulations, statutes, or ordinances regarding firearms, firearm accessories, or ammunition; or (2) acceding to a request from another to give material aid or support to the efforts of the other in the enforcement of or implementation of any federal acts, executive orders, administrative orders, rules, regulations, statutes, or ordinances regarding firearms, firearm accessories, or ammunition. Specifies that sovereign, official, or qualified immunity is not an affirmative defense in any action brought under the statute. Provides that if the State or a political subdivision employs a law enforcement officer who knowingly violates the prohibition above, then the State or political subdivision is liable to the injured party in an action at law, suit in equity, or other proper proceeding for redress, and subject to a $50,000 penalty per occurrence. Gives any person injured under this statute standing to pursue injunctive relief and sets out provisions governing these actions.

Specifies that neither of the following is considered a violation of this statute: (1) providing material aid to federal officials who are in pursuit of a suspect when there is a demonstrable criminal nexus with another state or country and such suspect is either not a citizen of this State or is not present in this State; or (2) providing material aid to federal prosecutions for either of the following: a. felony crimes against a person when such prosecution includes weapons violations substantially similar to those found in this Chapter, so long as such weapons violations are merely ancillary to such prosecution, or b. Class A or Class B felony violations, as designated under federal law, substantially similar to those found in GS Chapter 90, when such prosecution includes weapons violations substantially similar to those found in this Chapter, so long as such weapons violations are ancillary to the prosecution. Sets out other acts that public officers or employees of the State or political subdivisions of the State are still allowed to do under the statute.

Includes a severability clause.