NC S524

Creates the Community Safety Partnership Fund within the Department of Public Safety, appropriating $500,000 in recurring funds for fiscal year 2026-2027 to support competitive grants up to $100,000 for community safety projects including street lighting, security cameras, and alert systems

Establishes a $500 refundable tax credit for taxpayers who attend at least 10 approved neighborhood watch meetings in a taxable year, tracked through a statewide digital attendance system developed by the Department of Revenue

Requires employers to pay law enforcement officers a $1,500 bonus for attending at least 10 approved community safety meetings per calendar year, with an additional $500 bonus for attending at least 20 meetings

Creates an 8-member Community Safety Partnership Commission to oversee program implementation, with members appointed by legislative leadership, the Governor, law enforcement training commissions, and the Secretary of Public Safety

Effective July 1, 2026, with the tax credit applying to taxable years beginning on or after January 1, 2026