Expands access to affordable and high-quality childcare by increasing childcare subsidy rates; provides an employer childcare tax credit; addresses the childcare workforce shortage through licensing and workforce development policies; companion to HB 507.

Expands access to affordable and high-quality childcare by increasing childcare subsidy rates; provides an employer childcare tax credit; addresses the childcare workforce shortage through licensing and workforce development policies; companion to S.483.

Requires employers, including nonprofits, to provide paid family leave; defines family in broadly inclusive way; provides covered individual with paid family leave for birth, adoption, or placement through foster care, to care for a new child within 12 months of the anticipated birth, adoption, or placement of that child, or if individual has a need to be absent from work before an actual placement of a child in order for an adoption or foster care to proceed; provides paid leave to those caring for a family member with a serious health condition, or caring for their own serious health condition; also eligible are those caring for a covered service member who is the covered individual's next of kin or other family member, or because of any "qualifying exigency leave" arising out of the fact that the family member of the covered individual is on active duty (or has been notified of an impending call or order to active duty) in the Armed Forces; sets limits on duration and amount of benefits; sets payroll contribution rates to fund the program; provides leave and employment protections and protects against retaliation; provides coordination of benefits, notice requirements, enforcement; includes reporting requirements; requires public education about the program in multiple languages; companion to HB 499.

Requires employers, including nonprofits, to provide paid family leave; defines family in broadly inclusive way; provides covered individual with paid family leave for birth, adoption, or placement through foster care, to care for a new child within 12 months of the anticipated birth, adoption, or placement of that child, or if individual has a need to be absent from work before an actual placement of a child in order for an adoption or foster care to proceed; provides paid leave to those caring for a family member with a serious health condition, or caring for their own serious health condition; also eligible are those caring for a covered service member who is the covered individual's next of kin or other family member, or because of any "qualifying exigency leave" arising out of the fact that the family member of the covered individual is on active duty (or has been notified of an impending call or order to active duty) in the Armed Forces; sets limits on duration and amount of benefits; sets payroll contribution rates to fund the program; provides leave and employment protections and protects against retaliation; provides coordination of benefits, notice requirements, enforcement; includes reporting requirements; requires public education about the program in multiple languages; companion to S.480.

Establishes the NC Work and Save Program to offer a retirement savings plan for workers at nonprofits and small businesses that don’t offer their own retirement plans; companion to HB 79.

Establishes the NC Work and Save Program to offer a retirement savings plan for workers at nonprofits and small businesses that don’t offer their own retirement plans; companion to S.110.

Reduces parent co-pays for subsidized child care; re-establishes the refundable state tax credit for each qualifying child of a taxpayer; increases the state minimum wage to $15 per hour by 2030, indexed to inflation thereafter; allows a higher local minimum wage; increases the income eligibility limit for the Property Tax Homestead Circuit Breaker; establishes a Homebuyers' Assistance Program for first-time homebuyers who work as public servants; establishes the North Carolina Paid Family Leave Insurance Act to allow self-employed individuals and employees of nonprofits and other entities to receive family and medical leave insurance benefits because of birth, adoption or placement through foster care of a new child, care for a family member with a serious health condition, care for employee's serious health condition, care for a covered service member who is a family member or next of kin, or because of qualifying exigency leave of a family member on active duty in the Armed Forces; provides for payroll contributions to finance benefits under the program; includes leave and employment protections for employees who use the program, and prohibits retaliatory personnel actions; requires employers to notify employees of the program's availability; includes enforcement provisions; establishes an Employer Grant Fund to offset costs for employers with financial need; requires an annual report to the Legislature on program utilization.

Exempts overtime pay, bonus pay up to $2,500, and tips from state income tax.

Expands the best beginnings child care scholarship program to eligible childcare workers.

Exempts nonprofit officers at small nonprofits with 10 or fewer employees from personal liability for unpaid tax withholding; provides exclusions if the officer or director receives compensation beyond reasonable reimbursement of expenses, the nonprofit is out of compliance for more than 12 months with outstanding unpaid taxes, penalties, and interest, or the officer or director is involved in fraud, embezzlement, or intentional misconduct.