HB 1082, titled the Tax Relief for Working Families Act, would reinstate North Carolina's state Earned Income Tax Credit for families with children. The bill establishes a refundable tax credit equal to 5% of the federal credit amount claimed by eligible taxpayers, with a specific provision for the 2013 tax year that sets the rate at 4.5%. If the calculated credit exceeds the taxpayer's state tax liability, the difference is refunded to them. Although the legislation includes a sunset clause that would repeal the credit after the 2013 tax year, the act is scheduled to take effect for taxable years beginning on or after January 1, 2026.
HB 1130 aims to improve conditions for public school teachers and instructional staff in North Carolina by adjusting pay structures and offering financial incentives for advanced certification. The bill reinstates education-based salary supplements for the 2025-2026 school year and allocates funds to support these payments starting in 2026-2027. It also establishes a forgivable loan program to help teachers cover the costs of obtaining National Board for Professional Teaching Standards certification, provided they achieve this credential within five years. Additionally, the legislation sets a new monthly salary schedule based on years of experience and grants a 12% monthly salary increase to teachers who hold NBPTS certification. Local school administrators will gain more flexibility in setting school calendars as part of the broader changes to teacher employment and quality of life.
This bill reenacts North Carolina's state Earned Income Tax Credit (EITC) by updating the relevant law to apply for future tax years. It allows eligible low-to-moderate income individuals to receive a credit equal to 20% of their federal EITC amount, with the specific percentage varying based on the tax year. The credit is refundable, meaning taxpayers can receive a cash payment even if it exceeds their state tax liability, and the legislation includes a provision to automatically repeal the credit starting in 2014, which is overridden by the bill's effective date of January 1, 2026.
This bill reenacts North Carolina's state Earned Income Tax Credit (EITC) for taxpayers filing returns for the year 2026 and beyond. It allows eligible individuals who claim the federal EITC to receive an additional state credit equal to 5% of their federal credit amount, with a special 4.5% rate applied to 2013 returns. The credit is refundable, meaning taxpayers can receive the money even if it exceeds the taxes they owe, and it will automatically expire at the end of 2026.
This bill repeals a North Carolina law that currently bans public employees from collectively bargaining with their employers. By removing this prohibition, the legislation allows government workers to negotiate contracts with unions or labor organizations representing them. The act also allocates $100,000 from the state General Fund to educate public employees about these new rights starting July 1, 2026.
This bill creates a new fund within the North Carolina Department of Commerce to help high-skilled immigrant workers pay for the costs of keeping their legal work status, such as visa renewal fees and legal processing expenses. To qualify for reimbursement grants, individuals must live and work in North Carolina and meet specific criteria related to their education, job type, or visa classification. The state has allocated one million dollars in recurring funds starting in the 2026-2027 fiscal year to cover these grants and administrative costs. The Department of Commerce will be responsible for setting the rules for eligibility and managing the program.
This North Carolina bill aims to address teacher shortages by increasing salaries and creating new financial support for educators. It establishes a new monthly salary schedule for teachers starting in the 2026-2027 school year and reinstates specific pay bonuses for those with advanced degrees or professional certifications. Additionally, the legislation creates a grant program to help student teachers earn money while completing their training and directs a state study on how to further improve educator pay.
HB 1178, known as the NC Teacher Pay Competitiveness Act, establishes a permanent salary increase plan for public school teachers in North Carolina to help the state compete with neighboring regions. The bill creates a new salary schedule that begins in the 2026-2027 school year and mandates annual raises of 3.67% until 2033, after which increases will be tied to federal employment cost data. Additionally, the legislation provides specific monthly bonuses for teachers with advanced certifications or degrees and adjusts funding for the Opportunity Scholarship program.
This North Carolina bill requires all private employers with 25 or more employees to use the federal E-Verify system to check the work authorization of every new hire. It mandates that state and local government agencies also comply with these verification rules and allows employers to avoid penalties if they can prove they acted in good faith and did not knowingly accept fraudulent documents. The legislation establishes a 30-day grace period for employers to fix minor compliance errors and increases fines for repeat offenders while protecting workers who report suspected violations from retaliation. Additionally, it grants the state labor commissioner the authority to conduct random or risk-based audits of employers and provides funding to support enforcement efforts.
This North Carolina bill creates a new program to help workers who lose their jobs due to artificial intelligence or automation. It establishes a $50 million fund to pay for job retraining and education, with a focus on skilled trades like healthcare and advanced manufacturing. The law also requires companies receiving state economic incentives to report any layoffs caused by AI or automation. Finally, it directs the State Education Assistance Authority to transfer the necessary funds to the Department of Commerce to launch this program on July 1, 2026.
