Identical to H 1087, filed 5/26/22.

Amends GS 105-164.13 by adding feminine hygiene products to those items that are exempt from sales tax. Defines feminine hygiene products as tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle but does not include grooming and hygiene products (as defined). 

Renames Article 25B of GS Chapter 115C as Health Needs of Students (was, Mental Health Needs of Students). Enacts new GS 115C-377 requiring the Department of Public Instruction (DPI) to establish the Feminine Hygiene Products Grant Program (Program) to allow public school units to provide students with free feminine hygiene products to achieve the specified objectives. Requires DPI, to the extent funds are made available, to award public school units grants of up to $5,000 on a first-come, first-served basis. Prohibits public school units from receiving more than one grant per year. Requires an annual report beginning in 2023 to the specified NCGA committee on the school units receiving grants under the Program, the products purchased with the funds, and the impact of the Program on student health and well-being. 

Makes conforming changes to SL 2018-32, as amended.

Appropriates $500,000 in recurring funds from the General Fund to DPI to fund the Program.

Effective July 1, 2022.