North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S736

Introduced
4/6/23  

Caption

Expand Income Tax Assistance in NC

Impact

The implementation of SB 736 is expected to have a significant impact on state laws pertaining to tax assistance by enhancing the infrastructure of services aimed at helping low-income individuals and families. With the allocation of funds amounting to over one million dollars for the 2023-2024 fiscal year, community colleges will establish programs to recruit, train, and employ students in tax preparation assistance roles. This funding is designed to bolster local economies by increasing the number of tax filings among eligible residents and ensuring that they receive the financial benefits they qualify for.

Summary

Senate Bill 736, titled 'Expand Income Tax Assistance in NC', seeks to create a grant program for North Carolina community colleges to expand income tax assistance services. The bill aims to facilitate the Volunteer Income Tax Assistance (VITA) program, which offers free tax preparation services to eligible individuals earning below a specific income threshold. By training community college students to become certified tax preparers, the bill not only enhances educational opportunities but also ensures that more eligible taxpayers can claim benefits like the Earned Income Tax Credit, which is estimated to average around $2,300 per filer in North Carolina.

Sentiment

Public sentiment surrounding SB 736 appears largely positive, leaning toward a supportive view on expanded access to tax assistance and financial education. Advocates argue that the bill represents a significant step toward supporting low-income families and improving financial literacy in the state. By empowering community college students, the program fosters both a career pathway and enables beneficiaries to maximize their tax returns. However, some critics may raise concerns about the effective allocation of funds and the potential for bureaucratic inefficiencies in managing the new programs.

Contention

While the bill has largely garnered support, there are discussions about the efficiency of deploying grant funds and ensuring that community colleges can adequately implement the program. Skeptics may question the proposed operational structures and the long-term sustainability of such initiatives. Ensuring that VITA services are accessible to all qualifying individuals while balancing community college resources will be a focal point for lawmakers as the bill continues through the legislative process.

Companion Bills

NC H666

Same As Expand Income Tax Assistance in NC

Previously Filed As

NC H666

Expand Income Tax Assistance in NC

NC H668

NC Working Families Economic Relief Act

NC HB955

Relating to expanding the capacity of volunteer income tax assistance programs.

NC AB1515

Outreach, Education, and Free Tax Assistance Grant Program.

NC HF5178

Eligible expenses expanded for Minnesota education individual income tax credit.

NC AB1356

Higher Education Assistance Fund: personal income taxes: additional tax.

NC SB3164

Taxation; cut grocery tax by 2%, phase out 4% income tax bracket, cut General Fund portion of car tag fees, and give rebate.

NC S804

Expand Public Need-Based Scholarships

NC AB2351

Higher Education Assistance Fund: personal income taxes: additional tax.

NC SB00356

An Act Expanding The Neighborhood Assistance Act.

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