Senate Bill 887 - Child Care Act Summary

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

• Appropriates $180,000,000 in recurring funds for fiscal year 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 fiscal year 2022-2023 to increase funding for subsidized child care.

• Requires all public school units, charter schools, and regional schools to provide lunch to students at no cost and appropriates $159,300,000 in recurring funds for fiscal year 2022-2023 to implement this requirement.

• Appropriates $10,000,000 in nonrecurring funds to community colleges with public child care programs and requires community colleges without such programs to report on feasibility of implementation by March 31, 2023.

• Requires the Department of Public Instruction to report by December 31, 2023, on the feasibility of implementing a high school child care apprenticeship program.