Bill Summary for H 398 (2023-2024)
|View NCGA Bill Details||2023-2024 Session|
AN ACT TO REENACT THE CHILD CARE TAX CREDIT, TO EXPAND THE NORTH CAROLINA PREKINDERGARTEN (NC PRE-K) PROGRAM AND INCREASE CARE SUBSIDY BY APPROPRIATING FUNDS FOR THOSE PURPOSES, TO PROVIDE LUNCH IN PUBLIC SCHOOLS AT NO COST TO STUDENTS THROUGH AN ALLOCATION BASED ON SCHOOL FOOD AUTHORITY EVALUATIONS, TO APPROPRIATE FUNDS FOR PUBLIC CHILD CARE PROVIDED BY COMMUNITY COLLEGES, AND TO REQUIRE A REPORT ON THE FEASIBILITY AND ADVISABILITY OF A HIGH SCHOOL CHILD CARE APPRENTICESHIP PROGRAM.Intro. by Logan, Autry, G. Brown, Pierce.
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Reenacts GS 105-151.11 (Credit for child care and certain employment-related expenses) as it existed immediately before its expiration on January 1, 2014. Recodifies the statute as GS 105-153.11. Provides for a tax credit for employment-related expenses incurred by a taxpayer based on the taxpayer's filing status, adjusted gross income, and qualifying dependent(s)'s status, with the applicable percentage changing depending on the dependent's age. Makes current percentage category A applicable with respect to dependents age 18 up to 25 (was, seven or older); current category B applicable with respect to dependents age 12 up to 18; new percentage category C applicable with respect to dependents age 6 up to 12; and new percentage category D (was, percentage category B) applicable to any other qualifying individual. Percentages range from 5.5% to 13% (was, 7% to 13%). Caps the amount of employment-related expenses for which a credit can be claimed at $3,000 for taxpayers with a household that includes one qualifying individual, and $6,000 for taxpayers with a household that includes more than one qualifying individual. Updates statutory references concerning calculations for nonresidents and part-time residents. Effective for taxable years beginning on or after January 1, 2024.
Appropriates $200 million in recurring funds for 2023-25 from the General Fund to the Department of Health and Human Services, Division of Child Development and Early Education, for the North Carolina Prekindgergarten Program to expand the number of slots by 32,000.
Appropriates $35 million in recurring funds for 2023-25 from the General Fund to the Department of Health and Human Services, Division of Child Development and Early Education, to increase funding for subsidized child care.
Amends GS 115C-263 to require public school units to have a school food authority to provide school nutrition services in the schools under their jurisdiction by offering students free lunch (was, local boards of education must provide to the extent practicable school nutrition services in the schools under their jurisdiction). Adds that a school food authority may offer students a free breakfast option, unless the student is eligible for the School Breakfast Program. Requires the State Board of Education, to the extent funds are available for this purpose, to allocate funds to school food authorities at public school units to provide students free healthy lunches. Requires, in issuing the allocation, that the amount be determined based on an evaluation of the authority’s nutrition services (sets out minimum requirements for the method and criteria used for the evaluation), that funds be distributed on a fair and equitable basis, and the allocation be issued at the beginning of the fiscal year, with the Board allowed to reserve for future allocation an amount not to exceed 10%. Specifies that funds allocated under this statute supplement and do not supplant funds from other sources for the same purpose.
Amends GS 115C-218.75 by requiring charter schools, GS 115C-238.72 by requiring regional schools, GS 115C-150.14 by requiring schools for students with visual and hearing impairments, and GS 116-239.8 requiring laboratory schools, to provide school nutrition services according to GS 115C-263 and GS 115C-263 (setting out requirements for school nutrition programs, including that they participate in the National School Lunch Program). Makes conforming changes.
Appropriates $105 million in recurring funds for 2023-24 from the General Fund to the Department of Public Instruction to provide free lunch to public school students. Allows the use of funds appropriated to State Aid for Public Schools for this purpose if this funding is insufficient for 2023-24.
Appropriates $3,166,600 for 2023-24 from the General Fund to the Department of Public Instruction for 2023-24 to satisfy outstanding school nutrition program debt. Requires the use of funds appropriated to State Aid for Public Schools for this purpose if this funding is insufficient for 2023-24.
Gives the State Board of Education authority to adopt temporary rules to enact this section until permanent rules are adopted.
Appropriates $10 million for 2023-24 from the General Fund to the Community Colleges System Office to be allocated proportionally to each community college with an active child care program that is available to the public to support and maintain that program. Requires the State Board of Community Colleges (State Board) to adopt a formula for allocating the funds. Requires funds to be allocated based on the number of children served and prioritizes awards based on the program's financial need. Funds remain available until expended.
Requires community colleges that do not have a publicly available child care program to report to the State Board on the feasibility and advisability of implementing a program. Requires the State Board to report the information to the specified NCGA committee by March 31, 2024.
Requires the Department of Public Instruction, in consultation with partner agencies (Department of Health and Human Services, UNC Board of Governors, and the State Board), to report to the specified NCGA committee by December 31, 2024, on the feasibility and advisability of implementing a child care apprenticeship program in public high schools. Specifies information to be included in the report. Requires the NCGA committee to meet by February 28, 2025, to receive a presentation from the Department on the report.
Unless otherwise indicated, effective July 1, 2023.