Bill Summaries: H74 TAXPAYER REFUND ACT. (NEW)

Tracking:
  • Summary date: Aug 22 2019 - More information

    Senate committee substitute to the 2nd edition deletes the content of the previous edition and replaces it with the following.

    Directs the Department of Revenue (DOR) to issue refund checks for overpayments that result from a tax credit allowed to a qualifying North Carolina taxpayer. Directs DOR to automatically apply the credit to a qualifying taxpayer's tax return instead of a qualifying taxpayer claiming the tax credit. Requires that an explanatory insert be included with the check. Requires that the checks be mailed by December 15, 2019, for taxpayers who filed an individual income tax return for the 2018 taxable year on or before August 1, 2019, or by February 1, 2020, for taxpayers who filed an individual income tax return for the 2018 taxable year after August 1, 2019, and on or before October 15, 2019. Sets the refund amount as the lesser of the amount of tax due or the following: (1) $250 for married filing jointly; (2) $125 for all other taxpayers. Requires a taxpayer to have filed an individual income tax return for 2018 by October 15, 2019, in order to qualify for the refund. Provides that a tax refund issued under these provisions is subject to overpayment setoff under GS Chapter 105A, the Setoff Debt Collection Act, or under another setoff debt collection program authorized by law. Requires the State Controller to reserve funds necessary to issue the refunds from the General Fund, and provides that to the extent the funds are required to be appropriated, the funds are appropriated.

    Appropriates $5,560,000 in nonrecurring funds for 2019-20 from the General Fund to DOR to cover costs incurred for implementing these requirements. Also appropriates $12.5 million in nonrecurring funds for 2019-20 from the Collections Assistance Fee Special Fund to DOR for costs associated with tax systems operations and maintenance upgrades. 

    Makes conforming changes to the act's titles.


  • Summary date: May 2 2019 - More information

    House committee substitute deletes the provisions of the 1st edition and now provides the following.

    Current law, Section 7.26(f) of SL 2018-5, requires $5 million of the funds appropriated to the Department of Public Instruction for the 2018-19 fiscal year by the act to be used to support the anonymous safety tip line application implemented by the Division of School Operations and the Center for Safer Schools. Now provides that the funds are to remain available through the end of the 2019-20 fiscal year and expands the authorized uses of the funds to include the development of statewide school safety initiatives and infrastructure, including interagency collaboration related to school safety and associated personnel, equipment, and technology. Authorizes the State Bureau of Investigation to establish full-time time-limited positions with funds through an interagency agreement with DPI to collaborate on school safety. Effective June 30, 2019. Makes conforming changes to the act's titles.


  • Summary date: Feb 13 2019 - More information

    Requires the Superintendent of Public Instruction (Superintendent) to establish the 2019 School Safety Grants Program (program) to provide grants for (1) services for students in crisis, (2) school safety training, (3) safety equipment in schools, and (4) school mental health support personnel (defined as school nurses, counselors, psychologists, and social workers). Allows public school units or community partners to apply for grants. Defines public school units as local school administrative units, regional schools, innovative schools, laboratory schools, or charter schools. Defines community partner as a public or private entity, including, but not limited to, a nonprofit corporation or a local management entity/managed care organization (LME/MCO) that partners with a local school administrative unit to provide services or pay for providing services for the unit. Requires grant applicants to include an assessment of the need for improving school safety within the unit and to identify needs and their estimated costs. Requires the Superintendent to develop guidelines on the administration and use of the grants, including the specified factors when assessing grant applications, by August 1, 2019.

    Requires that the Superintendent, in consultation with the Department of Health and Human Services, use up to $4,580,000 in recurring funds from the funds appropriated to the Department of Public Instruction (DPI) in the act for the program in 2019-20 for grants to community partners for the specified crisis services.

    Requires that the Superintendent, in consultation with the Department of Health and Human Services, use up to $4,570,000 in recurring funds from the funds appropriated to DPI in the act for the program in 2019-20 for grants to community partners for training to help students develop healthy responses to trauma and stress, including the specified services.

    Requires that the Superintendent, in consultation with the Department of Health and Human Services, use up to $6,140,000 in nonrecurring funds from the funds appropriated to DPI in the act for the program in 2019-20 for grants to schools for the purchase of safety equipment for government-owned school buildings. 

    Requires that the Superintendent, in consultation with the Department of Health and Human Services, use up to $18.2 million in recurring funds from the funds appropriated to DPI in the act for the program in 2019-20 for grants to public school units to provide all or a portion of the salary and benefits costs to employ additional school mental health support personnel; requires  that grants be matched as specified.

    Specifies that grants supplement and do not supplant funds already provided for these services.

    Allows the Superintendent to use up to $100,000 of the funds appropriated to DPI for the program in 2019-20 for administrative costs.

    Requires the Superintendent to report by April 1, 2020, to the specified NCGA committees and division on specified information about the grant program and awards as well as recommendations for the implementation of additional effective school safety measures.

    Appropriates the following from the General Fund to DPI for 2019-20: (1) $6,140,000 in nonrecurring funds for school safety equipment and (2) $35,050,000 in recurring funds for (a) grants for students in crisis; (b) grants for school safety training; (c) grants for school mental health support personnel; and (d) beginning in 2019-20, an additional $7.7 million in recurring funds for school resource officers for the grant program in SL 2018-5. 

    Effective July 1, 2019.


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