NC S441

Reenacts G.S. 115C-302.4, which allows retired educators to return to work in high-need schools, with the program set to expire June 30, 2027

Exempts earnings of high-need retired teachers from postretirement earnings limits, allowing them to work without reduction to their retirement benefits

Retirement allowances for beneficiaries who retired on early or service retirement will not cease due to reemployment as a high-need retired teacher

Requires local boards of education to report monthly on reemployed beneficiaries and notify the Retirement System by September 15 annually if they will not employ high-need retired teachers

Includes automatic repeal provision if the IRS determines the program jeopardizes the tax status of the Teachers' and State Employees' Retirement System