House Bill 1077, the NC Working Families Economic Relief Act, would create a grant program through the North Carolina Community College System to expand income tax assistance services across the state. The program is designed to help community colleges train students as IRS-certified Volunteer Income Tax Assistance (VITA) preparers through a fall tax curriculum and a spring work-based learning course, while also providing free tax preparation services to students and nearby community members. The bill specifically targets low- and moderate-income taxpayers, people with disabilities, and limited English-speaking taxpayers who qualify for VITA services.
In addition to the community college program, the bill directs state funding to the United Way of North Carolina to expand its VITA network. Those funds would support more tax sites, staffing, software, supplies, marketing, multilingual outreach, and related financial education resources. The bill also includes appropriations to the Department of Revenue for training and technical assistance, and it sets an effective date of July 1, 2026.
The bill would amend state spending and program administration by appropriating General Fund dollars to the Community Colleges System Office, the Department of Revenue, and the Office of State Budget and Management for VITA-related activities. It would create a new state grant program for participating community colleges, authorize use of funds for curriculum development, faculty support, student compensation, and program administration, and provide a directed grant to the United Way of North Carolina. The practical effect would be to expand free tax preparation capacity in North Carolina and increase access to federal tax credits such as the Earned Income Tax Credit for eligible residents.
The bill’s stated purpose and structure suggest generally favorable support for helping working families keep more of their tax refunds and for using community colleges as a workforce-development and public-service partner. The bill was introduced with multiple sponsors and framed around economic relief, financial access, and student learning opportunities. No committee debate or recorded votes were provided, so there is no direct evidence of opposition or amendment activity in the available materials.
The main points of potential contention are fiscal and administrative rather than ideological: the bill requires new recurring and nonrecurring appropriations, creates a new grant program, and relies on coordination among community colleges, the Department of Revenue, and outside partners such as the United Way. Possible concerns could include the cost of the program, whether funds should be directed to a nonprofit versus state-administered services, and whether community colleges have the capacity to recruit, train, and supervise student tax preparers. No specific objections were recorded in the provided context.