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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Mar 25, 2025 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 S 1 SENATE BILL 708 Short Title:
708 SESSION 2025 PRINCIPAL CLERK S D SENATE BILL DRS45359-LR-134 Short Title:
A BILL TO BE ENTITLED AN ACT REDUCING PARENT COPAYMENTS FOR SUBSIDIZED CHILD CARE, REENACTING THE CHILD TAX CREDIT, INCREASING THE STATE MINIMUM WAGE TO FIFTEEN DOLLARS PER HOUR ON LABOR DAY 2025 AND GRANTING LOCAL GOVERNMENTS FLEXIBILITY TO SET A HIGHER LOCAL MINIMUM WAGE, INCREASING THE INCOME ELIGIBILITY LIMIT FOR THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, CREATING A HOMEBUYERS' ASSISTANCE PROGRAM WITH THE NORTH CAROLINA HOUSING FINANCE AGENCY FOR FIRST-TIMEHOMEBUYERSWHOWORKAS PUBLICSERVANTS,ANDENACTING THE NORTH CAROLINA PAID FAMILY LEAVE INSURANCE ACT TO HELP WORKING FAMILIES ANDCREATINGTHE EMPLOYER GRANTFUNDTOOFFSET COSTS INCURRED BY EMPLOYERS AND APPROPRIATING FUNDS FOR THAT PURPOSE.
Rules and Operations of the Senate March 26, 2025 A BILL TO BE ENTITLED AN ACT REDUCING PARENT COPAYMENTS FOR SUBSIDIZED CHILD CARE, REENACTING THE CHILD TAX CREDIT, INCREASING THE STATE MINIMUM WAGE TO FIFTEEN DOLLARS PER HOUR ON LABOR DAY 2025 AND GRANTING LOCAL GOVERNMENTS FLEXIBILITY TO SET A HIGHER LOCAL MINIMUM WAGE, INCREASING THE INCOME ELIGIBILITY LIMIT FOR THE PROPERTY TAX HOMESTEAD CIRCUIT BREAKER, CREATING A HOMEBUYERS' ASSISTANCE PROGRAM WITH THE NORTH CAROLINA HOUSING FINANCE AGENCY FOR FIRST-TIMEHOMEBUYERSWHOWORKASPUBLICSERVANTS,ANDENACTING THE NORTH CAROLINA PAID FAMILY LEAVE INSURANCE ACT TO HELP WORKING FAMILIES AND CREATINGTHE EMPLOYER GRANT FUNDTOOFFSET COSTS INCURRED BY EMPLOYERS AND APPROPRIATING FUNDS FOR THAT PURPOSE.
A taxpayer is allowed a credit against the tax imposed by this Part for each qualifying child of the taxpayer.
A taxpayer is allowed a credit against the tax imposed bythis Part for each qualifying child of the taxpayer.
Filing Status AGI Credit Amount *DRS45359-LR-134* General Assembly Of North Carolina Session 2025 Married, filing jointly Up to $40,000 $125.00$250.00 Over $40,000 Up to $100,000 $100.00$125.00 Over $100,000 0 6 Head of Household Up to $32,000 $125.00$250.00 Over $32,000 Up to $80,000 $100.00$125.00 Over $80,000 0 Single Up to $20,000 $125.00$250.00 Over $20,000 Up to $50,000 $100.00$125.00 Over $50,000 0 Married, filing separately Up to $20,000 $125.00$250.00 Over $20,000 Up to $50,000 $100.00$125.00 Over $50,000 0.
Filing Status AGI Credit Amount *S708-v-1* General Assembly Of North Carolina Session 2025 Married, filing jointly Up to $40,000 $125.00$250.00 Over $40,000 Up to $100,000 $100.00$125.00 Over $100,000 0 6 Head of Household Up to $32,000 $125.00$250.00 Over $32,000 Up to $80,000 $100.00$125.00 Over $80,000 0 Single Up to $20,000 $125.00$250.00 Over $20,000 Up to $50,000 $100.00$125.00 Over $50,000 0 Married, filing separately Up to $20,000 $125.00$250.00 Over $20,000 Up to $50,000 $100.00$125.00 Over $50,000 0.
– A nonresident or part-year resident who claims the credit allowed by this section shallreducetheamount ofthecredit bymultiplying it bythefractioncalculatedunder G.S.
– A nonresident or part-year resident who claims the credit allowed by this section shallreducetheamount ofthecredit bymultiplyingit bythefraction calculatedunder G.S.
105-134.5(b) or (c), as appropriate.The credit allowed under this section may not exceed the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowed, except payments oftax madeby oronbehalfofthe taxpayer.G.S.
105-134.5(b) or (c), as appropriate.The credit allowed under this section maynot exceed the amount of tax imposed by this Part for the taxable year reduced bythe sum of all credits allowed, except payments oftax madebyoronbehalfofthe taxpayer.G.S.
– If the credit allowed by this section exceeds the amount of tax imposedbythisPartforthetaxableyearreducedbythesumofallcreditsallowable,theSecretary must refund the excess to the taxpayer.
– If the credit allowed by this section exceeds the amount of tax imposedbythisPartforthetaxable yearreducedbythesumofallcreditsallowable,theSecretary must refund the excess to the taxpayer.
"(a) Everyemployershallpaytoeachemployeewhoinanyworkweekperformsanywork, wages of at least six dollars and fifteen cents ($6.15) fifteen dollars ($15.00) per hour or the minimum wageset forth in paragraph1ofsection6(a)oftheFairLaborStandardsAct, 29U.S.C.
"(a) Everyemployershallpaytoeachemployeewhoinanyworkweekperformsanywork, wages of at least six dollars and fifteen cents ($6.15) fifteen dollars ($15.00) per hour or the minimum wageset forth in paragraph1ofsection6(a)oftheFair LaborStandards Act, 29U.S.C.
INCOME ELIGIBILITY/PROPERTY TAX HOMESTEAD CIRCUIT BREAKER Page 2 DRS45359-LR-134 General Assembly Of North Carolina Session 2025 SECTION 4.1.(a) G.S.
INCOME ELIGIBILITY/PROPERTY TAX HOMESTEAD CIRCUIT BREAKER Page 2 Senate Bill 708-First Edition General Assembly Of North Carolina Session 2025 SECTION 4.1.(a) G.S.
– An individual employed by the State or a local government in this State as a sheriff, deputy sheriff, police officer, or member of the State highway patrol.
– An individual employed by the State or a local government in this State as a sheriff, deputysheriff, police officer, or member of the State highway patrol.
The Agency may provide for mortgage insurance payment assistance at least monthly, but for no longer than 60 months for any single first-time homebuyer.
The Agencymay provide for mortgage insurance payment assistance at least monthly, but for no longer than 60 months for any single first-time homebuyer.
DRS45359-LR-134 Page 3 General Assembly Of North Carolina Session 2025 SECTION 5.1.(c) The Agency is hereby empowered to adopt, modify, or repeal rules and regulations governing the provision of down payment assistance and mortgage insurance assistance provided pursuant to this section.
Senate Bill 708-First Edition Page 3 General Assembly Of North Carolina Session 2025 SECTION 5.1.(c) The Agency is hereby empowered to adopt, modify, or repeal rules and regulations governing the provision of down payment assistance and mortgage insurance assistance provided pursuant to this section.
A member of the Armed Forces, including a member of the National Guard or Reserves, who is (i) undergoing medical treatment, recuperation, or therapy, (ii) otherwise in outpatient status, or (iii) otherwise on the temporary disability retired list for a serious injury or illness that was incurred by the member in the line of duty on active duty in the Armed Forces or a serious injury or illness that existed before the beginning of the member's active duty and was aggravated by service in the line of duty on active duty in the Armed Forces;
A member of the Armed Forces, including a member of the National Guard or Reserves, who is (i) undergoing medical treatment, recuperation, or therapy, (ii) otherwise in outpatient status, or (iii) otherwise on the temporary disability retired list for a serious injuryor illness that was incurred by the member in the line of duty on active duty in the Armed Forces or a serious injury or illness that existed before the beginning of the member's active duty and was aggravated by service in the line of duty on active duty in the Armed Forces;
A former member of the Armed Forces, including a former member of the National Guard or Reserves, who is undergoing medical treatment, recuperation, ortherapy foraseriousinjuryorillness thatwas incurred by the member in the line of duty on active duty in the Armed Forces or a serious injury or illness that existed before the beginning of the member's active duty and was aggravated by service in the line of duty on active duty in the Armed Forces and manifested before or after the member was discharged or released from service.
A former member of the Armed Forces, including a former member of the National Guard or Reserves, who is undergoingmedical treatment, recuperation, ortherapyforaseriousinjuryorillness thatwas incurred by the member in the line of duty on active duty in the Armed Forces or a serious injury or illness that existed before the beginning of the member's active dutyand was aggravated byservice in the line of duty on active duty in the Armed Forces and manifested before or after the member was discharged or released from service.
Page 4 DRS45359-LR-134 General Assembly Of North Carolina Session 2025 (7) Employer.
Page 4 Senate Bill 708-First Edition General Assembly Of North Carolina Session 2025 (7) Employer.
Retaliatory personnel actions shall also include interference with or punishment for in any manner DRS45359-LR-134 Page 5 General Assembly Of North Carolina Session 2025 participating in or assisting an investigation, proceeding, or hearing under this Chapter.
Retaliatory personnel actions shall also include interference with or punishment for in any manner Senate Bill 708-First Edition Page 5 General Assembly Of North Carolina Session 2025 participating in or assisting an investigation, proceeding, or hearing under this Chapter.
Page 6 DRS45359-LR-134 General Assembly Of North Carolina Session 2025 (4) For purposes of this section, a covered individual's average weekly wage shall be the average weekly wage during the 12 months preceding submission of the application (or the average weekly wage during the time the covered individual worked, if it was less than 12 months).
Page 6 Senate Bill 708-First Edition General Assembly Of North Carolina Session 2025 (4) For purposes of this section, a covered individual's average weeklywage shall be the average weekly wage during the 12 months preceding submission of the application (or the average weekly wage during the time the covered individual worked, if it was less than 12 months).
(b) Beginning on January 1, 2026, for each employee, an employer shall remit to the Paid Family and Medical Leave Fund (Fund), established under G.S.
(b) Beginning on January1, 2026, for each employee, an employer shall remit to the Paid Family and Medical Leave Fund (Fund), established under G.S.
and (5) The amount by which the contribution rate shall be adjusted to ensure that the Fund shall maintain or achieve an annualized amount of not less than one hundred forty percent (140%) of the previous fiscal year's expenditure for family and medical leave insurance benefits paid and for the administration of the family and medical leave insurance program.
and (5) The amount by which the contribution rate shall be adjusted to ensure that the Fund shall maintain or achieve an annualized amount of not less than one hundred forty percent (140%) of the previous fiscal year's expenditure for familyand medical leave insurance benefits paid and for the administration of the family and medical leave insurance program.
Family andmedical leaveinsurance benefits for intermittent or reduced leave schedules shall be prorated.
Familyand medical leaveinsurance benefits for intermittent or reduced leave schedules shall be prorated.
Paid family and medical leave DRS45359-LR-134 Page 7 General Assembly Of North Carolina Session 2025 taken under this section shall not result in a reduction of the total amount of leave to which an employee is entitled beyond the amount of leave actually taken.
Paid family and medical leave Senate Bill 708-First Edition Page 7 General Assembly Of North Carolina Session 2025 taken under this section shall not result in a reduction of the total amount of leave to which an employee is entitled beyond the amount of leave actually taken.
(e) The court in such an action shall, in addition to any judgment awarded to the plaintiff, allow a reasonable attorney's fee, reasonable expert witness fees, and other costs of the action to be paid by the defendant.
(e) The court in such an action shall, in addition to anyjudgment awarded to the plaintiff, allow a reasonable attorney's fee, reasonable expert witness fees, and other costs of the action to be paid by the defendant.
Page 8 DRS45359-LR-134 General Assembly Of North Carolina Session 2025 (g) In the case of an action brought for a willful violation of this section or G.S.
Page 8 Senate Bill 708-First Edition General Assembly Of North Carolina Session 2025 (g) In the case of an action brought for a willful violation of this section or G.S.
(b) An employer, temporary help company, employment agency, employee organization, or other person shall not take retaliatory personnel action or otherwise discriminate against a person because he or she exercised rights protected under this Chapter.
(b) An employer, temporaryhelp company, employment agency, employee organization, or other person shall not take retaliatory personnel action or otherwise discriminate against a person because he or she exercised rights protected under this Chapter.
or has testifiedoris abouttotestify orhas assistedinanyinvestigation,hearing, orproceeding under this Chapter, at any time, including during the period in which the person receives family and medical leave insurance benefits under this Chapter;
or has testifiedoris abouttotestifyorhas assistedin anyinvestigation, hearing, orproceedingunder this Chapter, at any time, including during the period in which the person receives family and medical leave insurance benefits under this Chapter;
(d) Protections ofthis sectionshall apply to anyperson whomistakenly, but in goodfaith, alleges violations of this Chapter.
(d) Protections ofthis sectionshall applyto anyperson whomistakenly, but in goodfaith, alleges violations of this Chapter.
Any agreement byanindividual to waive his orher rights under this Chapter is void as against public policy.
Anyagreement byan individualto waive his orher rights under this Chapter is void as against public policy.
Such notice shall include (i) the employee's right to family and medical leave insurance benefits under this Chapter and the terms under which it may be used, (ii) the amount of family and medical leave insurance benefits, (iii) the procedure for filing a claim for benefits, (iv) the right to job protection and benefits continuation under G.S.
Such notice shall include (i) the employee's right to family and medical leave insurance benefits under this Chapter and the terms under which it may be used, (ii) the amount of familyand medical leave insurance benefits, (iii) the procedure for filing a claim for benefits, (iv) the right to job protection and benefits continuation under G.S.
96A-7, (v) that discrimination and retaliatory personnel actions against a person for requesting, applying for, or using family and medical leave insurance benefits is DRS45359-LR-134 Page 9 General Assembly Of North Carolina Session 2025 prohibited under G.S.
96A-7, (v) that discrimination and retaliatory personnel actions against a person for requesting, applying for, or using family and medical leave insurance benefits is Senate Bill 708-First Edition Page 9 General Assembly Of North Carolina Session 2025 prohibited under G.S.
(a) A covered individual is disqualified from family and medical leave insurance benefits for one year if the individual is determined by the Assistant Secretary to have willfully made a false statement or misrepresentation regarding a material fact or willfully failed to report a material fact to obtain benefits under this Chapter.
(a) A covered individual is disqualified from familyand medical leave insurance benefits for one year if the individual is determined by the Assistant Secretary to have willfully made a false statement or misrepresentation regarding a material fact or willfully failed to report a material fact to obtain benefits under this Chapter.
(b) If family and medical leave insurance benefits are paid erroneously or as a result of willful misrepresentation, or if a claim for family and medical leave insurance benefits is rejected after benefits are paid, the Division may seek repayment of benefits from the recipient.
(b) If family and medical leave insurance benefits are paid erroneously or as a result of willful misrepresentation, or if a claim for familyand medical leave insurance benefits is rejected after benefits are paid, the Division may seek repayment of benefits from the recipient.
As a condition of election, the self-employed person must agree to supply any information concerning income that the Division deems necessary.
As a condition of election, the self-employed person must agree to supply anyinformation concerning income that the Division deems necessary.
By January 1, 2025, the Division shall start receiving claims from andpaying family andmedical leaveinsurancebenefits to covered individuals.
By January 1, 2025, the Division shall start receivingclaims from andpayingfamilyandmedical leaveinsurancebenefits to covered individuals.
Page 10 DRS45359-LR-134 General Assembly Of North Carolina Session 2025 (d) The Division shall use information sharing and integration technology to facilitate the disclosure of relevant information or records, so long as an individual consents to the disclosure as required under State law.
Page 10 Senate Bill 708-First Edition General Assembly Of North Carolina Session 2025 (d) The Division shall use information sharing and integration technologyto facilitate the disclosure of relevant information or records, so long as an individual consents to the disclosure as required under State law.
Outreach information shall be available in English, Spanish, French, German, Vietnamese, Chinese, Arabic, Korean, Tagalog, Hindi, Gujarati, Russian, Hmong,andotherlanguages spokenbymorethan fivepercent (5%) of the State's population.
Outreach information shall be available in English, Spanish, French, German, Vietnamese, Chinese, Arabic, Korean, Tagalog, Hindi, Gujarati, Russian, Hmong,andotherlanguages spoken bymorethan fivepercent (5%) of the State's population.
DRS45359-LR-134 Page 11 General Assembly Of North Carolina Session 2025 If any provision of this Chapter or its application to any person or circumstance is held invalid, the remainder of the Chapter or the application of the provision to other persons or circumstances is not affected." SECTION 6.1.(b) All rules necessary for implementation of this section shall be adopted by October 1, 2023.
Senate Bill 708-First Edition Page 11 General Assembly Of North Carolina Session 2025 If any provision of this Chapter or its application to any person or circumstance is held invalid, the remainder of the Chapter or the application of the provision to other persons or circumstances is not affected." SECTION 6.1.(b) All rules necessary for implementation of this section shall be adopted by October 1, 2023.
SECTION 6.1.(c) There is appropriated from the General Fund to the Department of Commerce, Employer Grant Fund, the sum of nineteen million dollars ($19,000,000) for the 2025-2026 fiscal year and the sum of thirty million dollars ($30,000,000) in the 2026-2027 fiscal year to offset employer costs of the Paid Family Medical Leave Act as enacted by this section.
SECTION 6.1.(c) There is appropriated from the General Fund to the Department of Commerce, Employer Grant Fund, the sum of nineteen million dollars ($19,000,000) for the 2025-2026 fiscal year and the sum of thirtymillion dollars ($30,000,000) in the 2026-2027 fiscal year to offset employer costs of the Paid Family Medical Leave Act as enacted by this section.
Page 12 DRS45359-LR-134
Page 12 Senate Bill 708-First Edition
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