Appropriates $1.5 million in recurring funds for each year of the 2023-25 fiscal biennium from the General Fund to the Department of Health and Human Services, Division of Child Development and Early Education, to be allocated to the North Carolina Partnership for Children, Inc., for Dolly Parton's Imagination Library. 

Appropriates $200,000 in recurring funds for 2023-24 from the General Fund to the Department of Health and Human Services, Division of Child Development and Early Education, for a child care infrastructure study performed by a nonprofit in the State. Requires the selected nonprofit to analyze innovative State-based options that engage employers in solutions that meet child care infrastructure, capital, and workforce needs with a focus on promoting child care accessibility and affordability. Requires a report on the study to the specified NCGA committee by December 1, 2024.

Effective October 1, 2023, amends Section 9C.4(a) of SL 2021-180, which sets out the maximum on gross annual income for initial eligibility for subsidized child care services. Deems children of an individual employed by or with an employment offer and designated start date from a licensed child care facility eligible for the subsidized child care program regardless of income.

Effective July 1, 2023.