NC H1023

Permits spouses of superintendents in Swain County Schools and Jackson County Schools to be employed by their respective local boards of education, exempting these positions from the conflict of interest restrictions in G.S. 14-234.

Modifies the quarter cent (0.25%) local option sales tax in Swain County to explicitly state that revenue must be used only for public school capital outlays including construction, repair, renovation, and safety and security purposes.

Requires counties receiving funds from the quarter cent sales tax to use those funds to supplement and not to supplant or replace existing funds or other resources for public school construction.

Applies the employment provision only to Swain County Schools and Jackson County Schools; applies the sales tax modifications only to Swain County.

Effective upon becoming law.