NC H930

Appropriates $130 million annually for the 2025-2027 biennium to provide $1,500 one-time bonus payments to first responders, including law enforcement officers, firefighters, EMS personnel, public safety dispatchers, and nurses employed by government healthcare facilities

Appropriates $165 million annually for the 2025-2027 biennium to provide $1,500 one-time bonus payments to teachers, instructional support personnel, principals, and assistant principals at public schools, charter schools, and regional schools

Requires recipients to be employed as of October 1 of each fiscal year to qualify, with part-time employees receiving prorated bonuses based on full-time equivalent hours worked

Bonus payments are exempt from retirement deductions but subject to federal and state withholding taxes, and do not become part of base salary

Effective July 1, 2025, with funds distributed to employing authorities by November 1 and payments to recipients by December 31 of each fiscal year