NC H316

Reenacts and expands the NC Child Tax Credit for employment-related child care expenses, with tiered credit percentages (5.5%-13%) based on income and dependent age categories (under 6, 6-12, 12-18, and 18-25 years old)

Appropriates $200 million in recurring annual funds to expand the NC Pre-K program by 32,000 slots to cover all eligible 4-year-olds, plus $35 million annually to increase subsidized child care funding

Requires all public school units to provide lunch at no cost to students, with $115 million in recurring funds and $3.17 million in nonrecurring funds to clear school nutrition program debt

Allocates $10 million in nonrecurring funds to community colleges with public child care programs, with priority based on children served and financial need

Directs the Department of Public Instruction to report by December 31, 2026 on the feasibility of implementing a child care apprenticeship program in public high schools