Bill > H316

This bill addresses multiple aspects of child care and education in North Carolina through several key provisions. First, it reenacts and expands the state's child tax credit, modifying the percentage of employment-related expenses that can be claimed based on different income levels and the ages of dependents (now covering children up to 25 years old with varying credit percentages for different age groups). The bill appropriates $200 million to expand the North Carolina Prekindergarten (NC Pre-K) program to cover all eligible 4-year-olds, adding 32,000 program slots. Additionally, it allocates $35 million to increase subsidized child care funding. A significant component of the bill mandates providing free lunches in public schools, with the State Board of Education allocating $115 million to ensure lunches are provided at no cost to students, using a complex evaluation method that considers factors like school size, student eligibility, and food quality. The bill also provides $10 million to support child care programs at community colleges and requires a report on the feasibility of a high school child care apprenticeship program, which will be presented to the Joint Legislative Education Oversight Committee by December 2026. The tax credit changes and most other provisions will become effective on July 1, 2025, with tax credit modifications applying to taxable years beginning January 1, 2025.

Government Affairs

https://www.ncleg.gov/BillLookUp/2025/H316