Applicable only to Swain and Jackson County Schools, amends GS 14-234, which prohibits public officers and employees from benefiting from public contracts, to except from the prohibition employment contracts between a local board of education of a local school administrative unit and the spouse of the superintendent of the local school administrative unit.

Applicable to Swain County only, amends GS 105-537 to limit the use of the one-quarter percent local option sales tax to funding public school capital outlays for construction, repair, renovation, and safety and security purposes, providing for the limited use in the ballot language. Makes conforming changes to GS 105-538, and clarifies that the county is to use funds collected from local sales tax to supplement and not supplant or replace existing funds or other resources for public school construction.