Bill Summary for S 736 (2023-2024)

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Summary date: 

Apr 13 2023

Bill Information:

View NCGA Bill Details2023-2024 Session
Senate Bill 736 (Public) Filed Thursday, April 6, 2023
AN ACT TO ESTABLISH A GRANT PROGRAM AT NORTH CAROLINA COMMUNITY COLLEGES TO EXPAND INCOME TAX ASSISTANCE IN THE STATE AND TO PROVIDE FUNDS TO THE UNITED WAY OF NORTH CAROLINA TO EXPAND ITS VOLUNTEER INCOME TAX ASSISTANCE PROGRAM.
Intro. by Mohammed, Robinson, Smith.

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Bill summary

Includes whereas clauses. Requires the State Board of Community Colleges, within funds appropriated under the act, to establish a grant program for community college campuses to offer courses to students to become tax preparers as part of the Volunteer Income Tax Assistance (VITA) program and to facilitate providing VITA services to students and community members. Sets out VITA's work. States that the goal of the grant program is for community colleges to provide work-based opportunities to students while facilitating access to the VITA program in local communities. 

Requires participating community colleges to: (1) offer a specified fall curriculum course and a spring work-based learning course to students interested in becoming certified as tax preparers for the VITA program, (2) designate a faculty champion to facilitate the program, and (3) provide VITA services to be offered to all students on campus and community members. Sets out information that a community college must include in its grant application.

Appropriates the following from the General Fund to the Community Colleges System Office: (1) $1,304,100 in nonrecurring funds and (2) $570,100 in recurring funds for 2023-2024 to implement the grant program. Specifies how the funds are to be used and in what amount, including specified faculty bonuses and to hire personnel. Specifies that $549,000 of the funds remain available until the end of the 2024-25 fiscal year for bonuses  of up to $500 per community college receiving a grant to support a faculty champion, hire personnel, and establish work-based learning opportunities for students.

Appropriates $50,000 in nonrecurring funds and $100,000 in recurring funds for 2023-24 from the General Fund to the Department of Revenue for community college personnel and student training and technical assistance associated with the grant program; allows the funds to be used to contract with a third-party vendor.

Appropriates $840,000 from the General Fund to the Office of State Budget and Management for 2023-24 for a directed grant to the United Way of North Carolina to expand the VITA program. Specifies the ways in which the funds may be used. Specifies that the funds remain available until the end of the 2024-25 fiscal year.

Effective July 1, 2023.