AN ACT TO RESTORE THE STATE SALES TAX REFUND FOR SCHOOLS; EXTEND THE STATE BOARD OF EDUCATION RULE MAKING DATES; PROVIDE FOR A RULE MAKING EXEMPTION FOR TEACHER LICENSURE; EXPAND THE USE OF FUNDS IN THE TEXTBOOK AND DIGITAL RESOURCES ALLOTMENT TO INCLUDE ELECTRONIC DEVICES; AND MODIFY CERTAIN PROVISIONS RELATED TO CLASS SIZE, AS RECOMMENDED BY THE STATE BOARD OF EDUCATION.
Reenacts GS 105-164.14(c)(2b) and (2c), restoring the state sales tax refund for schools. Amends GS 105-467 by making conforming changes. Repeals GS 105-164.44H, which required the Secretary of Revenue to quarterly transfer from the State sales and use tax net collections to the State Treasurer for the State Public School Fund, one-fourth of the amount transferred the preceding fiscal year plus or minus the percentage of that amount by which the total collection of State sales and use taxes increased or decreased during the preceding fiscal year. Effective July 1, 2019.
Amends GS 105B-1 to exempt from rule making the State Board of Education in administering the provisions of GS Chapter 115C, Article 17E (Licensure). Makes conforming changes to GS 115C-2.
Amends SL 2018-114, Section 27, by extending by one year the State Board of Education’s deadline for adopting permanent rules for any of its policies that were deemed interim rules under the Section.
Amends GS 115C-105.25 to expand the allowable uses for funds allotted for textbooks and digital resources to include acquiring not only textbooks but also: (1) other digital resources to be used in the learning process and (2) electronic equipment used to access technology-based programs and digital resources. Makes conforming changes to SL 2015-241, Section 8.18, by similarly expanding the allowable uses for funds within the Textbooks and Digital Resources funding allotment. Effective July l, 2019.
Amends GS 115C-301 to require that the average class size for kindergarten through third grade in a local school administrative unit shall not (was, shall at no time) exceed the funded allotment ratio of teachers to students in kindergarten through third grade at the end of the second school month and for the remainder of the school year. Additionally, at the end of the second school month and for the remainder of the school year, the size of an individual class in kindergarten through third grade shall not exceed the allotment ratio by more than three students. Makes conforming changes to SL 2018-2, Section 2. Amends the circumstances under which a waiver may be granted to include: (1) inadequate classroom space or facilities that would require a facility expansion or relocation (was, emergencies or acts of God that impact the availability of classroom space or facilities) and (2) a shortage of qualified, licensed teachers available to teach in the grade level for the number of classes required at the school. Effective July 1, 2019.
© 2022 School of Government The University of North Carolina at Chapel Hill
This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.