NC H437

Establishes the North Carolina Veterans Fund as a special revenue fund administered by the Division of Veterans Affairs to provide grants and loans to veterans for homelessness assistance, business loans, emergency personal loans, emergency care, mental health services, in-home health care, and transportation services.

Creates an income tax return checkoff allowing individual taxpayers to voluntarily designate $5.00 of their tax liability to the NC Veterans Fund, with clear disclosure that the designation does not change tax liability or refunds.

Prohibits tax software from defaulting to an agreement or objection and prevents paid tax preparers from marking the checkoff without explicit taxpayer consent.

Establishes optional county-level Veterans Fund Advisory Committees composed of representatives from veterans organizations to review applications and authorize fund disbursements by unanimous vote.

Requires that at least 90% of revenues collected from taxpayers in each county be allocated back to that county, with the remaining 10% available for administrative costs or statewide veterans services as determined by committee consensus.