Enacts new GS 14­67.2, creating a new Class D felony. New felony applies to persons who, during the commission of a felony, by means of fire or explosive, knowingly damage or knowingly cause, aid, abet, advise, encourage, hire, counsel, or procure another to damage any dwelling, structure, building, or conveyance referenced in GS Chapter 14, Article 15 (Arson and Other Burnings). Effective December 1, 2017, and applies to offenses committed on or after that date.

Amends GS 14­69.3 to expand the scope of that Class E felony. Currently, the felony applies to persons who commit a felony under GS Chapter 14, Article 15 (Arson and Other Burnings), and a firefighter or emergency medical technician suffers serious bodily injury while discharging their duties on the property, or proximate to the property, that is the subject of their duties. Expands the class of people whose injury results in the Class E felony to also include law enforcement officers and fire investigators. Defines fire investigator (persons with the responsibility and authority to determine the origin, cause, or development of a fire or explosion). Makes a technical change. Effective December 1, 2017, and applies to offenses committed on or after that date.

Appropriates $115,603 in recurring funds and $3,865 in nonrecurring funds from the General Fund for 2017­18 to the Conference of District Attorneys to establish and support a position for a resource prosecutor on arson and homicide cases for allied professionals in the state. Effective July 1, 2017.

Repeals GS Chapter 115D, Article 8 (regarding Proprietary Schools) effective July 1, 2017.

Enacts new GS Chapter 115F (regarding Proprietary Schools). The new Chapter is largely identical to the repealed GS Chapter 115D, Article 8, with the following exceptions.

Sets out the purpose of the new Chapter

New term definitions are added, including Distance Education and License.

Changes the definition of Catastrophic loss amount to increase the dollar amount in the definition from $1 million to $1.5 million. Changes the definition of Fund cap amount from $1.5 million to the amount for the catastrophic loss amount plus a $5,000 reserve.

Changes the name of the State Board of Proprietary Schools to the North Carolina Board of Proprietary Schools (Board), and moves its administration from the Community Colleges System Office to the Department of Administration. Transfers all powers and responsibilities currently given to the State Board of Community College regarding proprietary schools to the North Carolina Board of Proprietary Schools.

Requires the Board to establish the office of Proprietary Schools. Directs the executive director of the Office of Proprietary Schools to annually submit a written report to the North Carolina Board of Proprietary Schools and the State Board of Community College to report annually, including eight specified pieces of information. Deletes the provision requiring the Executive Director to give the Board an annual projected operating budget.

Directs that the physical locations of proprietary schools in separate counties constitute separate proprietary schools for the purposes of licensure.

Allows the Board to refuse to issue or renew a license, or suspend or revoke a license, for failure to pay license or renewal fees.  

Amends the Bond requirements to allow the bond currently applicable to the first four license renewals to apply to the first five bond requirements, and the requirement for schools licensed for at least five continuous school years to apply to schools licensed for at least six continuous school years. Authorizes the Board to require any licensed school to increase its bond if it determines the increase is necessary to provide indemnification to a student or student's parent or legal guardian who may suffer a loss of tuition, fees, or any other instructional­related expenses paid to the school.

Authorizes the Board or its authorized representatives to make application to superior court for an order enjoining violations of this Chapter. Authorizes the court to grant an injunction or restraining order or take any other appropriate action upon a showing of violation or impending violation, regardless of whether criminal prosecution or other actions may be instituted as a result of the violation. Authorizes the Board to assess a civil penalty of up to $1,000 for the violation of any section of this Chapter, or of Board rules implementing the chapter, to be remitted to the Civil Penalty and Forfeiture Fund. Directs the Board to establish a schedule of penalties for violations of this Chapter. Directs the Board to consider four listed factors before assessing a civil penalty under the statute. Authorizes the Board to assess the costs of enforcement actions taken under this Chapter.

Makes technical and conforming changes.

Makes conforming changes to GS 86A­22(7), GS 88B­17(a), GS 90­171.55(b)(1), GS 93A­32(2), GS 116­15, and GS 126­5(c2)(4).

The act does not affect the current terms of the members of the State Board of Proprietary Schools, and directs them to continue as members of the North Carolina Board of Proprietary Schools.

Authorizes the North Carolina Board of Proprietary Schools to enter into an agreement with the State Board of Community Colleges to provide that the Community Colleges System Office acts as the fiscal agent for the North Carolina Board of Proprietary Schools and for the Office of Proprietary Schools for the purpose of administering the Commercial Education Fund and the Student Protection Fund, until those funds may be established in accounts with the Department of State Treasurer under the sole supervision and direction of the North Carolina Board of Proprietary Schools.

Enacts new GS 105-153.11 to allow a taxpayer a personal income tax credit of $1,250 per semester for each eligible dependent child who is a state resident, and who for one or two semesters during the taxable year is enrolled in a home school (which must meet the requirements of GS 115C-564). Defines semesters and provides that an eligible dependent child is enrolled in a home school for a semester if the eligible dependent child is enrolled in that home school for more than 70 days during that semester. Sets out the following disqualifying events: (1) the child spent time enrolled in a public school, (2) the child spent time enrolled as a full‑time student taking at least 12 hours of academic credit in a postsecondary educational institution, (3) the child was 22 years of age or older during the entire semester, or (4) the child graduated from high school prior to the end of the semester. Requires the taxpayer to provide specified information, when requested, in order to claim the tax credit. Allows any unused portion of the credit to be carried forward for the succeeding three years. 

Requires the Department of Revenue to report to the Revenue Laws Study Committee and the Joint Legislative Education Oversight Committee on the administration of the new statute. Requires the report, which is due by October 1, 2019, to include three specified types of information.

Effective for taxable years beginning on or after January 1, 2017, and applying to semesters for which the credit is claimed beginning on or after July 1, 2017.

Amends GS 20­79.4(b) as title indicates. Establishes a special plate fee of $30 and requires that $20 of that amount be transferred quarterly to the Friends of Morrow Mountain State Park to support the organization. Requires the receipt of 300 or more applications before the plate may be developed. Makes technical changes.

Enacts new Article 2B, Families' Stabilization Act, in GS Chapter 95, as follows. Prohibits an employer from paying an employee a wage that is less than the rates paid to employees of another gender in the same establishment for the same quantity and quality of the same classification of work. Employer includes (1) the State and any local political subdivision of the State and (2) every person having control or direction of any employee employed at any labor, or responsible directly or indirectly for the wages of another, who employs more than five employees. An employer who violates the wage requirement is liable to the affected employee in the amount of the wages that the employee is deprived due to the violation. Provides that nothing in the statute prohibits a variation of rates of pay for employees engaged in the same classification of work based upon seniority; a difference in length of service, ability, skill, difference in duties or services performed, whether regularly or occasionally; difference in the shift or time of day worked, hours of work, or restrictions or prohibitions on lifting or moving objects in excess of specified weight; or other reasonable differentiation, factor, or factors other than gender when exercised in good faith. Prohibits violating employers from reducing the pay of any employee in order to bring the employer into compliance. Prohibits employers from retaliating against any employee who seeks redress pursuant to this Article or who participates in the investigation of a complaint under this Article.

Allows an affected employee to file a complaint with the Department of Labor and requires the Department to investigate the complaint and notify the employer and employee of the investigation results. Allows an employee receiving less than the entitled wage to recover the balance of the wages, and the costs and attorneys' fees in a civil action, notwithstanding any agreement to work for a lesser wage. Requires a civil action to be instituted within two years after the date that the employee discovers the alleged violation.