NC S599

Appropriates $881.3 million in FY 2025-2026 and $1.02 billion in FY 2026-2027 from the General Fund for salary increases for state employees, teachers, and public school employees, with the largest allocations going to the Department of Public Instruction ($485M/$625M) and Department of Adult Correction ($143M each year)

Establishes a new teacher salary schedule for 2025-2026 ranging from $4,800/month for entry-level to $5,711/month for 25+ years experience, with additional supplements of 10-12% for master's degrees and NBPTS certification

Provides a 2.5% cost-of-living salary increase for most state employees, with an additional 10.5% increase for sworn state law enforcement officers, and creates experience-based salary schedules for correctional officers ($42,512-$61,108), State Highway Patrol ($62,150-$90,685), and probation/parole officers ($48,374-$70,586)

Allocates $40.075 million per year for one-time $1,750 bonuses to local sworn law enforcement officers employed as of June 30 of each fiscal year, payable in November 2025 and November 2026

Provides one-time cost-of-living supplement payments to retirees of the Teachers' and State Employees' Retirement System, Consolidated Judicial Retirement System, and Legislative Retirement System equal to 1% of annual retirement allowance in 2025 and 2% in 2026