Bill > S538

This bill aims to support North Carolina families by implementing comprehensive work-family balance initiatives across multiple domains. The legislation expands child care assistance by increasing funding and eligibility for the Child Care Subsidy Program to families earning up to 300% of the federal poverty level, with a goal of ensuring families pay no more than 7% of their household income on child care. It creates tax incentives for businesses offering paid family leave, providing credits up to $2,500 per employee (capped at $250,000 annually) for companies that offer at least four weeks of parental or caregiving leave. The bill also establishes small business grants to help offset family leave costs, particularly for rural and underserved communities. Additionally, it expands home-visiting programs, develops financial counseling services, and encourages flexible work arrangements through guidelines and a new "Family-Friendly Workplace" certification. A new Family Support Oversight Board will be created to monitor program effectiveness and submit annual reports to the General Assembly. The legislation is funded through a $75 million appropriation from the General Fund and is set to be implemented in stages between 2026 and 2027, with the overarching goal of enhancing economic security and work-life balance for North Carolina families.

Budget and Finance

https://www.ncleg.gov/BillLookUp/2025/S538