NC S483

Summary of S483: The Children First Act

• Appropriates $50 million annually to expand child care subsidy eligibility to families earning up to 85% of State Median Income, with sliding scale copayments starting at 200% of the federal poverty level and increased subsidy rates based on the 2023 market rate survey

• Establishes $15 million annually in grants for new child care facilities in rural and underserved areas, plus a $20 million revolving loan fund for expanding or upgrading existing child care facilities in child care deserts

• Creates a state tax credit mirroring the federal employer-provided child care credit (IRC Section 45F) for businesses that provide qualified child care expenditures, effective for tax years beginning January 1, 2026

• Strengthens youth health and safety protections by raising the tobacco and vapor product purchase age to 21, requiring child-resistant packaging for cannabis products, banning cannabis sales within 1,000 yards of schools, prohibiting addictive social media design features for minors, and updating child passenger restraint requirements to height-based standards (57 inches)

• Establishes a Fetal and Infant Mortality Review Team to analyze preventable fetal and infant deaths statewide, and creates a Child Care Innovation Task Force to monitor implementation and recommend strategies for reducing child care deserts and workforce shortages