SB 327

Titles the act as the North Carolina Bitcoin Reserve and Investment Act and sets out the act’s purpose. Authorizes the Office of the State Treasurer (Treasurer) to allocate up to 10% of public funds into Bitcoin (BTC) as part of the State's long-term financial strategy. Requires Bitcoin acquired with these allocated funds to be placed into a reserve (Bitcoin Reserve). Allows the Treasurer to engage in Bitcoin-backed investment strategies, including staking, lending, and other regulated yield-generating activities.