NC H507

$50 million annually appropriated to expand child care subsidy eligibility to 85% of State Median Income and increase subsidy payment rates based on 2023 market rate survey

$15 million annually in grants for new child care facilities in rural/underserved areas, plus $20 million annually for a revolving loan fund to expand or upgrade existing facilities

Creates employer-provided child care tax credit matching federal Section 45F credit, effective for taxable years beginning January 1, 2026

Raises minimum age to purchase tobacco, vapor, and cannabis products from 18 to 21; prohibits cannabis product sales within 1,000 yards of schools or child care centers; requires child-resistant packaging for cannabis products

Establishes online child safety protections banning addictive design features (infinite scroll, autoplay, variable rewards) for users under 18 and prohibiting data collection on minors without parental consent; creates Fetal and Infant Mortality Review Team to analyze preventable deaths