NC H668

Establishes a grant program through the State Board of Community Colleges to train students as IRS-certified Volunteer Income Tax Assistance (VITA) tax preparers and provide free tax preparation services to students and community members earning $67,000 or less, persons with disabilities, and limited English-speaking taxpayers

Appropriates $1,380,000 in nonrecurring funds and $610,000 in recurring funds to the Community Colleges System Office for FY 2025-2026, including up to $1,500 bonuses per campus for faculty champions and hourly compensation for students during tax season

Appropriates $50,000 in nonrecurring funds and $100,000 in recurring funds to the Department of Revenue to provide training and technical assistance to participating community college campuses

Allocates $840,000 in nonrecurring funds as a directed grant to United Way of North Carolina to expand VITA locations, hire staff, improve multilingual marketing, and provide financial literacy education

Addresses an estimated 225,000 North Carolina filers who are eligible for but do not claim the Federal Earned Income Tax Credit, which averages approximately $2,812 per filer; effective July 1, 2025