NC S744

Requires nonpublic schools receiving Opportunity Scholarship funds to obtain State Board of Education accreditation, comply with the standard course of study, have at least 50% licensed teachers, provide 185 days or 1,025 hours of instruction annually, and maintain a four-month operating reserve

Expands standardized testing requirements to all grades 3-12 (previously only grades 3, 8, and 11), requires schools to administer the same State Board-mandated tests as public schools, and mandates public posting of aggregate test performance data

Caps tuition and fee increases at 5% per year, requires annual audits by certified public accountants for all participating schools, and mandates schools receiving over $250,000 in grants publish expenditures in the Uniform Education Reporting System

Adds non-discrimination protections covering race, color, national origin, sex, sexual orientation, disability, and religion; requires student enrollment by lottery when applications exceed capacity; and mandates schools reflect local racial and ethnic composition

Reduces Opportunity Scholarship funding by $30 million in recurring funds and $28.46 million in nonrecurring funds for 2025-2026, plus additional recurring reductions totaling $133.46 million through 2026-2027, capping annual appropriations at $541.54 million starting in 2027-2028