Names the act the “Rakim Shackleford Embalming Fluid Act.” Makes technical changes to GS 90-210.20 (pertaining to definitions related to the practice of funeral services) and sets forth a definition of embalming fluid. 

Enacts GS 90-210.29C making it a criminal offense punishable as a Class I felony for a funeral director, embalmer, or resident trainee to knowingly give, sell, permit to be sold, offer for sale, or display for sale, other than for purposes within the general scope of their activities as a funeral director, embalmer, or resident trainee, embalming fluid to another person with actual knowledge that the person is not a funeral director, embalmer, or resident trainee. Requires imposition of fines of not less than $100 or more than $500 for a violation.

Enacts GS 90-113.107, under new Article 5H (Miscellaneous Drug-Related Regulations), making it a criminal offense to (1) possess embalming fluid for any purpose other than the lawful preservation of dead human bodies by a person authorized by law to engage in such activity or the lawful preservation of wildlife by a person licensed in taxidermy pursuant to GS 113-273(k) or (2) sell, deliver, or otherwise distribute embalming fluid to another person with knowledge that the person intends to utilize the embalming fluid for any purpose other than the lawful preservation of dead human bodies by a person authorized by law to engage in such activity or the lawful preservation of wildlife by a person licensed in taxidermy pursuant to GS 113-273(k). Specifies felony classifications from Class I to Class D based on the amount of embalming fluid involved in the offense. Specifies that the statute should not be construed as prohibiting possession  by, or selling, delivering, or otherwise distributing to, funeral directors, embalmers, resident trainees or licensed taxidermists of embalming fluid for the purposes of embalming. Incorporates definitions of embalmer, embalming, embalming fluid, funeral director, and resident trainee from GS 90-210.20 into new section GS 90-113.107.

Amends GS 90-96.2 (pertaining to limited immunity for good samaritans and overdose victims under the North Carolina Controlled Substances Act) to allow for immunity for violations of GS 90-113.107 involving less than 28 grams and that is punishable as a Class I felony.

Applies to offenses committed on or after December 1, 2025.