NC H1074

Reenacts the child care tax credit with tiered percentage rates based on dependent age (7-25 years, 12-18 years, 6-12 years, or other qualifying individuals) and adjusted gross income, effective for taxable years beginning January 1, 2022.

Appropriates $180,000,000 in recurring funds for 2022-2023 to expand the NC Pre-K program by 32,000 slots to cover all eligible 4-year-old children.

Appropriates $45,000,000 in recurring funds for 2022-2023 to increase subsidized child care funding.

Requires all public school units, including charter schools, innovative schools, and regional schools, to provide lunch at no cost to all students and appropriates $159,300,000 in recurring funds for 2022-2023 to support this program.

Appropriates $10,000,000 in nonrecurring funds for 2022-2023 to community colleges with active public child care programs and requires a report by March 31, 2023 on feasibility of child care programs at colleges without them; also requires a December 31, 2023 report on feasibility of high school child care apprenticeship programs.