NC S538

Expands Child Care Subsidy Program eligibility to families earning up to 300% of the federal poverty level, with priority for single-parent households and those with nontraditional work hours

Caps child care costs at 7% of household income through a tiered copayment structure by January 1, 2027

Creates tax credits of up to $2,500 per employee (maximum $250,000 per business annually) for employers offering at least four weeks of paid parental or family caregiving leave

Appropriates $75 million per year for fiscal years 2025-2027 to DHHS, funded through state appropriations, federal grants, and public-private partnerships

Establishes a Family Support Oversight Board to monitor program effectiveness and submit annual reports to the General Assembly beginning January 1, 2027