The Children First Act.

SB 483, "The Children First Act," expands affordable child care access for North Carolina families by increasing financial assistance eligibility to 85% of the state median income and raising subsidy rates to match 2023 market costs. It allocates $50 million annually for subsidies and $15 million for grants to establish new child care facilities in rural or underserved areas, targeting "child care deserts." The bill also creates an employer child care credit and includes workforce licensing reforms to address staffing shortages. These provisions directly affect low-to-moderate-income families, child care providers, and employers seeking to support working parents.