NC H815

Restricts Opportunity Scholarship eligibility to students who previously attended public school, received a prior scholarship, are entering kindergarten through second grade, are in foster care, were recently adopted, have military-connected parents, or attended private school after a year in public school—and caps income eligibility at 200% of the federal free or reduced-price lunch threshold

Requires participating nonpublic schools to administer all State Board of Education-mandated tests for grades 3-12, comply with the standard course of study, and submit aggregate test performance data to be published on the Authority's website

Mandates annual financial audits by certified public accountants for all participating schools and requires schools receiving over $250,000 in grant funds to publish expenditures in the Uniform Education Reporting System

Imposes new operational requirements including a 5% cap on annual tuition increases, minimum 185 instructional days, four-month operating reserves, teacher credential minimums (bachelor's degree or teaching license), and criminal background checks mirroring local public school policies

Expands nondiscrimination protections to explicitly cover race, color, national origin, sex, sexual orientation, disability, and religion, with the effective date of July 1, 2025 for the 2025-2026 school year