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North Carolina House Bill H668

North Carolina 2025-2026 Regular Session

North Carolina House Bill H668 Compare Versions

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11 GENERAL ASSEMBLY OF NORTH CAROLINA
22 SESSION 2025
3-H 1
4-HOUSE BILL 668
3+H D
4+HOUSE BILL DRH40369-NGa-34
5+
56
67
78 Short Title: NC Working Families Economic Relief Act. (Public)
8-Sponsors: Representatives Crawford, Turner, Rubin, and Alston (Primary Sponsors).
9-For a complete list of sponsors, refer to the North Carolina General Assembly web site.
10-Referred to: Appropriations, if favorable, Rules, Calendar, and Operations of the House
11-April 3, 2025
12-*H668 -v-1*
9+Sponsors: Representative Crawford.
10+Referred to:
11+
12+*DRH40369 -NGa-34*
1313 A BILL TO BE ENTITLED 1
1414 AN ACT TO ESTABLISH A GRANT PROGRAM AT NORTH CAROLINA COMMUNITY 2
1515 COLLEGES TO EXPAND INCOME TAX ASSISTANCE IN THE STATE AND TO 3
1616 PROVIDE FUNDS TO THE UNITED WAY OF NORTH CAROLINA TO EXPAND ITS 4
1717 VOLUNTEER INCOME TAX ASSISTANCE PROGRAM. 5
1818 Whereas, it is estimated that 225,000 North Carolina filers are eligible for the Federal 6
1919 Earned Income Tax Credit but do not claim the credit; and 7
2020 Whereas, it is estimated that the average Earned Income Tax Credit is about $2,812 8
2121 per filer; and 9
2222 Whereas, the Internal Revenue Service (IRS) provides a federal program, the 10
2323 Volunteer Income Tax Assistance (VITA) program, for which grants are available. VITA 11
2424 provides for individuals who make below a certain income threshold per year to have their taxes 12
2525 completed by an IRS-certified individual for free, allowing them to take full advantage of every 13
2626 federal tax credit and return more of North Carolina's hard-earned dollars to our citizens, putting 14
2727 more money into our economy; and 15
2828 Whereas, community colleges can provide work-based learning opportunities for 16
2929 students; Now, therefore, 17
3030 The General Assembly of North Carolina enacts: 18
3131 19
3232 PART I. GRANT PROGRAM AT NORTH CAROLINA COMMUNITY COLLEGES TO 20
3333 EXPAND INCOME TAX ASSISTANCE IN THE STATE 21
3434 SECTION 1.(a) Program Established. – Within the funds appropriated in subsection 22
3535 (d) of this section, the State Board of Community Colleges shall establish a grant program for 23
3636 participating community college campuses to offer courses to students to become tax preparers 24
3737 as part of the Volunteer Income Tax Assistance (VITA) program and to facilitate providing VITA 25
3838 services to all students on campus, as well as community members. The Internal Revenue Service 26
3939 (IRS) offers free tax help through VITA to (i) people who generally make sixty-seven thousand 27
4040 dollars ($67,000) or less, (ii) persons with disabilities, and (iii) limited English-speaking 28
4141 taxpayers who need assistance in preparing their own tax returns. The goal of the grant program 29
4242 shall be for community colleges to provide work-based opportunities to students while 30
4343 facilitating access to the VITA program for their local communities. 31
4444 SECTION 1.(b) Components of the Program. – In administering the grant program, 32
4545 the State Board of Community Colleges shall require participating community colleges to do at 33
46-least the following: 34 General Assembly Of North Carolina Session 2025
47-Page 2 House Bill 668-First Edition
48-(1) Offer the following courses to students interested in becoming certified as tax 1
49-preparers for the VITA program: 2
50-a. A fall curriculum course for the purposes of teaching basic tax 3
51-accounting and training students on the preparation of federal and 4
52-North Carolina tax returns. The course shall lead to the completion of 5
53-the IRS Link and Learn training to become certified as tax preparers 6
54-for the VITA program. 7
55-b. A spring work-based learning course where students commit to 15 8
56-hours per week from January through April 15 to prepare taxes. 9
57-(2) Designate a faculty champion to facilitate the program. 10
58-(3) Provide VITA services to be offered to all students on campus as well as 11
59-community members. 12
60-SECTION 1.(c) Applications for Grants. – A community college shall apply for a 13
61-grant to the State Board with a plan to implement the VITA program on its campus with at least 14
62-the following information: 15
63-(1) A time line for implementing the curriculum and a recruitment of students to 16
64-become certified as VITA tax preparers. 17
65-(2) Options for paid work-based opportunities for students as part of the spring 18
66-curriculum. Students shall be provided hourly compensation for tax 19
67-preparation assistance during tax season as part of the program. 20
68-(3) Start-up and ongoing costs for personnel, including site coordinators and 21
69-quality reviewers, and budget for continuing costs for running the VITA 22
70-program. 23
71-SECTION 1.(d) Appropriation. – There is appropriated from the General Fund to 24
72-the Community Colleges System Office the sum of one million three hundred eighty thousand 25
73-dollars ($1,380,000) in nonrecurring funds and six hundred ten thousand dollars ($610,000) in 26
74-recurring funds for the 2025-2026 fiscal year to implement the grant program in accordance with 27
75-this act. The funds shall be used as follows with any unexpended funds returned to the System 28
76-Office: 29
77-(1) For the 2025-2026 fiscal year, the sum of seven hundred ninety thousand 30
78-dollars ($790,000) in nonrecurring funds may be used for creation of the 31
79-curriculum, for bonuses of up to one thousand five hundred dollars ($1,500) 32
80-per community college receiving a grant to support a faculty champion on 33
81-campus, to support hiring personnel for the VITA program, and to establish 34
82-work-based learning opportunities for students. 35
83-(2) For the 2025-2026 fiscal year and for subsequent fiscal years, six hundred ten 36
84-thousand dollars ($610,000) in recurring funds may be used to support hiring 37
85-personnel for the VITA program and to establish work-based learning 38
86-opportunities for students. The System Office may use up to fifty thousand 39
87-dollars ($50,000) of the recurring funds appropriated for the program each 40
88-fiscal year for administrative costs associated with administering the grant 41
89-program. 42
90-SECTION 1.(e) Of the nonrecurring funds appropriated to the Community Colleges 43
91-System Office in subsection (d) of this section for the 2025-2026 fiscal year, the sum of up to 44
92-five hundred ninety thousand dollars ($590,000) shall not revert at the end of the 2025-2026 45
93-fiscal year but shall remain available until the end of the 2026-2027 fiscal year to provide bonuses 46
94-of up to five hundred dollars ($500.00) per community college receiving a grant to support a 47
95-faculty champion on campus, to support hiring personnel for the VITA program, and to establish 48
96-work-based learning opportunities for students. 49
97-SECTION 1.(f) There is appropriated from the General Fund to the Department of 50
98-Revenue the sum of fifty thousand dollars ($50,000) in nonrecurring funds and one hundred 51 General Assembly Of North Carolina Session 2025
99-House Bill 668-First Edition Page 3
100-thousand dollars ($100,000) in recurring funds for the 2025-2026 fiscal year to provide training 1
101-and technical assistance to community college campus personnel and students participating in 2
102-the grant program in accordance with this act. The Department of Revenue may use the funds 3
103-appropriated pursuant to this section to contract with a third-party vendor to provide technical 4
104-assistance and support for the program. 5
105- 6
106-PART II. FUNDS TO THE UNITED WAY OF NORT H CAROLINA TO EXPAND ITS 7
107-VOLUNTEER INCOME TAX ASSISTANCE PROGR AM 8
108-SECTION 2. There is appropriated from the General Fund to the Office of State 9
109-Budget and Management the sum of eight hundred forty thousand dollars ($840,000) in 10
110-nonrecurring funds for the 2025-2026 fiscal year to be allocated as a directed grant to the United 11
111-Way of North Carolina to expand its Volunteer Income Tax Assistance (VITA) program. These 12
112-funds shall be used to increase the number of VITA locations, provide dedicated staff to support 13
113-evaluation of the program and recruitment, provide needed software and office supplies for the 14
114-program, and improve marketing and communication efforts to include multilingual materials, 15
115-connection to online resources where internet is available, and educational opportunities on 16
116-household budgeting, financial planning, and other resources to improve financial skills. These 17
117-funds shall not revert at the end of the 2025-2026 fiscal year but shall remain available until the 18
118-end of the 2026-2027 fiscal year. 19
119- 20
120-PART III. EFFECTIVE DATE 21
121-SECTION 3. This act becomes effective July 1, 2025. 22
46+least the following: 34
47+(1) Offer the following courses to students interested in becoming certified as tax 35
48+preparers for the VITA program: 36
49+H.B. 668
50+Apr 1, 2025
51+HOUSE PRINCIPAL CLERK General Assembly Of North Carolina Session 2025
52+Page 2 DRH40369-NGa-34
53+a. A fall curriculum course for the purposes of teaching basic tax 1
54+accounting and training students on the preparation of federal and 2
55+North Carolina tax returns. The course shall lead to the completion of 3
56+the IRS Link and Learn training to become certified as tax preparers 4
57+for the VITA program. 5
58+b. A spring work-based learning course where students commit to 15 6
59+hours per week from January through April 15 to prepare taxes. 7
60+(2) Designate a faculty champion to facilitate the program. 8
61+(3) Provide VITA services to be offered to all students on campus as well as 9
62+community members. 10
63+SECTION 1.(c) Applications for Grants. – A community college shall apply for a 11
64+grant to the State Board with a plan to implement the VITA program on its campus with at least 12
65+the following information: 13
66+(1) A time line for implementing the curriculum and a recruitment of students to 14
67+become certified as VITA tax preparers. 15
68+(2) Options for paid work-based opportunities for students as part of the spring 16
69+curriculum. Students shall be provided hourly compensation for tax 17
70+preparation assistance during tax season as part of the program. 18
71+(3) Start-up and ongoing costs for personnel, including site coordinators and 19
72+quality reviewers, and budget for continuing costs for running the VITA 20
73+program. 21
74+SECTION 1.(d) Appropriation. – There is appropriated from the General Fund to 22
75+the Community Colleges System Office the sum of one million three hundred eighty thousand 23
76+dollars ($1,380,000) in nonrecurring funds and six hundred ten thousand dollars ($610,000) in 24
77+recurring funds for the 2025-2026 fiscal year to implement the grant program in accordance with 25
78+this act. The funds shall be used as follows with any unexpended funds returned to the System 26
79+Office: 27
80+(1) For the 2025-2026 fiscal year, the sum of seven hundred ninety thousand 28
81+dollars ($790,000) in nonrecurring funds may be used for creation of the 29
82+curriculum, for bonuses of up to one thousand five hundred dollars ($1,500) 30
83+per community college receiving a grant to support a faculty champion on 31
84+campus, to support hiring personnel for the VITA program, and to establish 32
85+work-based learning opportunities for students. 33
86+(2) For the 2025-2026 fiscal year and for subsequent fiscal years, six hundred ten 34
87+thousand dollars ($610,000) in recurring funds may be used to support hiring 35
88+personnel for the VITA program and to establish work-based learning 36
89+opportunities for students. The System Office may use up to fifty thousand 37
90+dollars ($50,000) of the recurring funds appropriated for the program each 38
91+fiscal year for administrative costs associated with administering the grant 39
92+program. 40
93+SECTION 1.(e) Of the nonrecurring funds appropriated to the Community Colleges 41
94+System Office in subsection (d) of this section for the 2025-2026 fiscal year, the sum of up to 42
95+five hundred ninety thousand dollars ($590,000) shall not revert at the end of the 2025-2026 43
96+fiscal year but shall remain available until the end of the 2026-2027 fiscal year to provide bonuses 44
97+of up to five hundred dollars ($500.00) per community college receiving a grant to support a 45
98+faculty champion on campus, to support hiring personnel for the VITA program, and to establish 46
99+work-based learning opportunities for students. 47
100+SECTION 1.(f) There is appropriated from the General Fund to the Department of 48
101+Revenue the sum of fifty thousand dollars ($50,000) in nonrecurring funds and one hundred 49
102+thousand dollars ($100,000) in recurring funds for the 2025-2026 fiscal year to provide training 50
103+and technical assistance to community college campus personnel and students participating in 51 General Assembly Of North Carolina Session 2025
104+DRH40369-NGa-34 Page 3
105+the grant program in accordance with this act. The Department of Revenue may use the funds 1
106+appropriated pursuant to this section to contract with a third-party vendor to provide technical 2
107+assistance and support for the program. 3
108+ 4
109+PART II. FUNDS TO THE UNITED WAY OF NORTH CAROLINA TO EXPAND ITS 5
110+VOLUNTEER INCOME TAX ASSISTANCE PROGRAM 6
111+SECTION 2. There is appropriated from the General Fund to the Office of State 7
112+Budget and Management the sum of eight hundred forty thousand dollars ($840,000) in 8
113+nonrecurring funds for the 2025-2026 fiscal year to be allocated as a directed grant to the United 9
114+Way of North Carolina to expand its Volunteer Income Tax Assistance (VITA) program. These 10
115+funds shall be used to increase the number of VITA locations, provide dedicated staff to support 11
116+evaluation of the program and recruitment, provide needed software and office supplies for the 12
117+program, and improve marketing and communication efforts to include multilingual materials, 13
118+connection to online resources where internet is available, and educational opportunities on 14
119+household budgeting, financial planning, and other resources to improve financial skills. These 15
120+funds shall not revert at the end of the 2025-2026 fiscal year but shall remain available until the 16
121+end of the 2026-2027 fiscal year. 17
122+ 18
123+PART III. EFFECTIVE DATE 19
124+SECTION 3. This act becomes effective July 1, 2025. 20