Part I.

Reenacts GS 105-151.11 (Credit for child care and certain employment-related expenses) as it existed immediately before its expiration on January 1, 2014. Recodifies the statute as GS 105-153.11. Provides for a tax credit for employment-related expenses incurred by a taxpayer based on the taxpayer's filing status, adjusted gross income, and qualifying dependent(s)'s status, with the applicable percentage changing depending on the dependent's age. Makes current percentage category A applicable with respect to dependents age 18 up to 25 (was, seven or older); current category B applicable with respect to dependents age 12 up to 18; new percentage category C applicable with respect to dependents age 6 up to 12; and new percentage category D (was, percentage category B) applicable to any other qualifying individual. Percentages range from 5.5% to 13% (was, 7% to 13%). Caps the amount of employment-related expenses for which a credit can be claimed at $3,000 for taxpayers with a household that includes one qualifying individual, and $6,000 for taxpayers with a household that includes more than one qualifying individual. Updates statutory references concerning calculations for nonresidents and part-time residents. Effective for taxable years beginning on or after January 1, 2022.

Part II.

Appropriates $180 million in recurring funds for 2022-23 from the General Fund to the Department of Health and Human Services, Division of Child Development and Early Education, for the North Carolina Prekindgergarten Program to expand the number of slots by 32,000.

Part III.

Appropriates $45 million in recurring funds for 2022-23 from the General Fund to the Department of Health and Human Services, Division of Child Development and Early Education, to increase funding for subsidized child care.

Part IV.

Amends GS 115C-263 to require local boards of education to provide school nutrition services (was, to the extent practicable, school food services) in the schools under their jurisdiction. Requires lunch to be available for free to all students. Makes conforming changes.

Amends GS 115C-264 as follows. Requires the services to be under the jurisdiction of the School Nutrition Division of the Department of Public Instruction  (was, the Division of School Support, Child Nutrition Services of the Department of Public Instruction). Requires the Department of Public Instruction (DPI) to allocate sufficient funds to public school units to provide free lunch for every student electing to receive it. Requires an annual report, beginning in 2023, from the Department of Public Instruction to the specified NCGA committee on, at least, the number of students receiving free lunch, the number of free lunches served, and the cost of implementing the free lunch program. Makes additional conforming changes. 

Amends GS 115C-75.9 by requiring innovative schools to provide free lunch to all students. Requires the services to be in accordance with GS 115C-263 and GS 115C-264. Makes the same changes to GS 115C-218.75 concerning charter schools. Amends GS 115C-238.72 to require the specified local school administrative unit to provide school nutrition services to the regional school, including free lunch for all students according to GS 115C-263  and GS 115C-264 (was, limited to the extent that it was practicable).

Amends GS 115C-150.14 to require schools for students with visual and hearing impairments to provide school nutrition services to enrolled students though participation in federally assisted school nutrition programs and requires free lunch for all students. Requires the services to meet the standards in GS 115C-263 and GS 115C-264.

Amends GS 116-239.8 to require that laboratory schools provide enrolled students with school nutrition services though participation in federally assisted school nutrition programs and requires free lunch for all students. Requires the services to meet the standards in GS 115C-263 and GS 115C-264.

Appropriates $159.3 million in recurring funds for 2022-23 from the General Fund to the Department of Public Instruction to provide free lunch to students in public schools.

Part V.

Appropriates $10 million for 2022-23 from the General Fund to the Community Colleges System Office to be allocated proportionally to each community college with an active child care program that is available  to the public to support and maintain that program. Requires the State Board of Community Colleges (State Board) to adopt a formula for allocating the funds. Requires funds to be allocated based on the number of children served and prioritizes awards based on the program's financial need. Funds remain available until expended. 

Requires community colleges that do not have a publicly available child care program to report to the State Board on the feasibility and advisability of implementing a program. Requires the State Board to report the information to the specified NCGA committee by March 31, 2023.

Part VI.

Requires the Department of Public Instruction, in consultation with partner agencies (Department of Health and Human Services, UNC Board of Governors, and the State Board), to report to the specified NCGA committee by December 31, 2023, on the feasibility and advisability of implementing a child care apprenticeship program in public high schools. Specifies information to be included in the report. Requires the NCGA committee to meet by February 29, 2024, to receive a presentation from the Department on the report. 

Part VII.

Unless otherwise indicated, effective July 1, 2022.