North Carolina HB 1077: Ban the Box for COVID-19 State of Emergency.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 1077

Short Title: NC Working Families Economic Relief Act. (Public)
Sponsors: Representatives Crawford, Alston, T. Brown, and Lopez (Primary Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Appropriations, if favorable, Rules, Calendar, and Operations of the House
April 29, 2026
*H1077-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO ESTABLISH A GRANT PROGRAM AT NORTH CAROLINA COMMUNITY 2
COLLEGES TO EXPAND INCOME TAX ASSISTANCE IN THE STATE AND TO 3
PROVIDE FUNDS TO THE UNITED WAY OF NORTH CAROLINA TO EXPAND ITS 4
VOLUNTEER INCOME TAX ASSISTANCE PROGRAM. 5
Whereas, it is estimated that 225,000 North Carolina filers are eligible for the Federal 6
Earned Income Tax Credit but do not claim the credit; and 7
Whereas, it is estimated that the average Earned Income Tax Credit is about $2,894 8
per filer; and 9
Whereas, the Internal Revenue Service (IRS) provides a federal program, the 10
Volunteer Income Tax Assistance (VITA) program, for which grants are available. VITA 11
provides for individuals who make below a certain income threshold per year to have their taxes 12
completed by an IRS-certified individual for free, allowing them to take full advantage of every 13
federal tax credit and return more of North Carolina's hard-earned dollars to our citizens, putting 14
more money into our economy; and 15
Whereas, community colleges can provide work-based learning opportunities for 16
students; Now, therefore, 17
The General Assembly of North Carolina enacts: 18
19
PART I. GRANT PROGRAM AT NORTH CAROLINA COMMUNITY COLLEGES TO 20
EXPAND INCOME TAX ASSISTANCE IN THE STATE 21
SECTION 1.(a) Program Established. – Within the funds appropriated in subsection 22
(d) of this section, the State Board of Community Colleges shall establish a grant program for 23
participating community college campuses to offer courses to students to become tax preparers 24
as part of the Volunteer Income Tax Assistance (VITA) program and to facilitate providing VITA 25
services to all students on campus, as well as community members. The Internal Revenue Service 26
(IRS) offers free tax help through VITA to (i) people who generally make sixty-nine thousand 27
dollars ($69,000) or less, (ii) persons with disabilities, and (iii) limited English-speaking 28
taxpayers who need assistance in preparing their own tax returns. The goal of the grant program 29
shall be for community colleges to provide work-based opportunities to students while 30
facilitating access to the VITA program for their local communities. 31
SECTION 1.(b) Components of the Program. – In administering the grant program, 32
the State Board of Community Colleges shall require participating community colleges to do at 33
least the following: 34

General Assembly Of North Carolina Session 2025
Page 2 House Bill 1077-First Edition
(1) Offer the following courses to students interested in becoming certified as tax 1
preparers for the VITA program: 2
a. A fall curriculum course for the purposes of teaching basic tax 3
accounting and training students on the preparation of federal and 4
North Carolina tax returns. The course shall lead to the completion of 5
the IRS Link and Learn training to become certified as tax preparers 6
for the VITA program. 7
b. A spring work-based learning course where students commit to 15 8
hours per week from January through April 15 to prepare taxes. 9
(2) Designate a faculty champion to facilitate the program. 10
(3) Provide VITA services to be offered to all students on campus as well as 11
community members. 12
SECTION 1.(c) Applications for Grants. – A community college shall apply for a 13
grant to the State Board with a plan to implement the VITA program on its campus with at least 14
the following information: 15
(1) A time line for implementing the curriculum and a recruitment of students to 16
become certified as VITA tax preparers. 17
(2) Options for paid work-based opportunities for students as part of the spring 18
curriculum. Students shall be provided hourly compensation for tax 19
preparation assistance during tax season as part of the program. 20
(3) Start-up and ongoing costs for personnel, including site coordinators and 21
quality reviewers, and budget for continuing costs for running the VITA 22
program. 23
SECTION 1.(d) Appropriation. – There is appropriated from the General Fund to 24
the Community Colleges System Office the sum of one million three hundred eighty thousand 25
dollars ($1,380,000) in nonrecurring funds for the 2026-2027 fiscal year and six hundred ten 26
thousand dollars ($610,000) in recurring funds beginning with the 2026-2027 fiscal year to 27
implement the grant program in accordance with this act. The funds shall be used as follows with 28
any unexpended funds returned to the System Office: 29
(1) For the 2026-2027 fiscal year, the sum of seven hundred ninety thousand 30
dollars ($790,000) in