| 12 | 13 | | A BILL TO BE ENTITLED 1 |
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| 13 | 14 | | AN ACT TO ALLOCATE TAX PROCEEDS FROM SPORTS BETTING TO PROVIDE 2 |
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| 14 | 15 | | SALARY SUPPLEMENTS FOR ATHLETIC COACHES . 3 |
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| 15 | 16 | | The General Assembly of North Carolina enacts: 4 |
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| 16 | 17 | | SECTION 1. G.S. 105-113.128 reads as rewritten: 5 |
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| 17 | 18 | | "§ 105-113.128. Use of tax proceeds. 6 |
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| 18 | 19 | | The Secretary shall distribute the taxes collected under this Article, less the allowance to the 7 |
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| 19 | 20 | | Department of Revenue and reimbursement to the Lottery Commission for administrative 8 |
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| 20 | 21 | | expenses, in accordance with this section. The Secretary may retain the cost of administering this 9 |
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| 21 | 22 | | Article, not to exceed five hundred thousand dollars ($500,000) a year, as reimbursement to the 10 |
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| 22 | 23 | | Department. The Lottery Commission shall, no later than 20 days after the end of the month, 11 |
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| 23 | 24 | | notify the Department of its unreimbursed expenses from administering the provisions of Article 12 |
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| 24 | 25 | | 9 of Chapter 18C of the General Statutes from the previous month. The Department shall 13 |
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| 25 | 26 | | reimburse the Lottery Commission from the tax revenues collected under this Article no later 14 |
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| 26 | 27 | | than the end of the month in which the Department was notified. The remainder of the net 15 |
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| 27 | 28 | | proceeds of the tax collected under this Article are to be credited in the following priority: 16 |
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| 28 | 29 | | … 17 |
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| 29 | 30 | | (3a) Eleven million dollars ($11,000,000) annually to the Department of Public 18 |
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| 30 | 31 | | Instruction to be allocated to eligible public school units to provide salary 19 |
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| 31 | 32 | | supplements to all eligible athletic coaches to ensure that each eligible athletic 20 |
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| 32 | 33 | | coach receives a total annual salary supplement for serving as an athletic 21 |
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| 33 | 34 | | coach of at least three thousand dollars ($3,000) in State and non-State funds. 22 |
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| 34 | 35 | | An eligible public school unit that provided non-State funds for salary 23 |
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| 35 | 36 | | supplements for athletic coaches in the prior school year shall continue to 24 |
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| 36 | 37 | | provide at least that amount of non-State funds for salary supplements for 25 |
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| 37 | 38 | | athletic coaches. Any public school unit that supplants funds provided under 26 |
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| 38 | 39 | | this subdivision for salary supplements for athletic coaches shall not receive 27 |
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| 39 | 40 | | State funds for salary supplements in the subsequent school year. If there are 28 |
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| 40 | 41 | | any unexpended funds from this allocation at the end of the fiscal year, the 29 |
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| 41 | 42 | | Department shall allocate those funds to the North Carolina Alliance of 30 |
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| 42 | 43 | | YMCAs, Inc. to support youth sports programming in the State. For purposes 31 |
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| 43 | 44 | | of this subdivision, the following definitions shall apply: 32 |
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| 44 | 45 | | a. Eligible athletic coach. – A person employed full-time in a public 33 |
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| 45 | 46 | | school unit who serves as an athletic coach and who receives a salary 34 |
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| 48 | 53 | | is equal to or less than three thousand dollars ($3,000) each school 1 |
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| 49 | 54 | | year. 2 |
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| 50 | 55 | | b. Eligible public school unit. – A public school unit that reports to the 3 |
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| 51 | 56 | | Department of Public Instruction by August 15 of each year on the 4 |
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| 52 | 57 | | amount of non-State funds provided for salary supplements for athletic 5 |
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| 53 | 58 | | coaches in the prior school year. 6 |
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| 54 | 59 | | …." 7 |
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| 55 | 60 | | SECTION 2. This act becomes effective July 1, 2025, and applies beginning with 8 |
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| 56 | 61 | | the 2025-2026 school year. 9 |
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