Bill > S659

This bill provides comprehensive compensation and funding improvements for North Carolina state employees, educators, and early childhood workers. It includes a 3% salary increase for most state employees, teachers, community college personnel, and University of North Carolina system employees in both 2025 and 2026, along with several targeted salary supplements and bonuses. For teachers, the bill establishes a new monthly salary schedule with increases based on years of experience and provides additional supplements for advanced degrees, National Board Certification, and specialized roles like school counselors and nurses. The legislation also introduces retention bonuses ranging from $500 to $1,000 for state employees, with additional $250 bonuses for employees earning under $75,000. Retirees will receive a 2% cost-of-living adjustment in 2025 and a 1% adjustment in 2026, along with one-time supplement payments. Additionally, the bill appropriates $22.7 million in 2025-2026 and $36.3 million in 2026-2027 to expand the Child Care WAGE$ program statewide, providing salary supplements for early childhood educators. Finally, the bill creates a tax credit for small businesses (those with annual receipts of $8 million or less) equal to the lesser of 5% of wages paid or $10,000, which is refundable and effective for tax years beginning January 1, 2025.

https://www.ncleg.gov/BillLookUp/2025/S659