North Carolina 2025-2026 Regular Session

North Carolina House Bill HB668

Caption

House Bill 668

Summary

House Bill 668, the NC Working Families Economic Relief Act, would create and fund a statewide income tax assistance initiative centered at North Carolina community colleges and the United Way of North Carolina. The bill directs the State Board of Community Colleges to establish a grant program for participating campuses to train students as IRS-certified Volunteer Income Tax Assistance (VITA) preparers, offer a fall tax-preparation curriculum and a spring work-based learning course, and provide free tax preparation services to students and community members. It also requires campuses to designate a faculty champion and to build plans for paid student participation during tax season. The bill further appropriates state funds to the Community Colleges System Office and the Department of Revenue to support curriculum development, personnel, administrative costs, training, and technical assistance. In addition, it provides a directed grant to the United Way of North Carolina to expand VITA locations, staffing, software, outreach, multilingual materials, and related financial education resources. The act would take effect July 1, 2025, and is designed to increase access to free tax preparation and help eligible filers claim credits such as the Earned Income Tax Credit.

Impact

HB668 would amend state spending priorities 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 programming. It would not change tax rates or eligibility rules, but it would create a new grant structure for community colleges, authorize use of state funds for student training and paid work-based learning, and support a statewide expansion of free tax preparation services through both public institutions and a nonprofit partner. The bill would affect community colleges, low- and moderate-income taxpayers, persons with disabilities, limited English-speaking taxpayers, and the United Way network.

Sentiment

Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the bill appears to be framed positively as an economic relief and workforce development measure. Its findings emphasize unclaimed tax credits, returning money to households, and providing students with work-based learning opportunities. There is no documented opposition in the provided record, but the bill’s reliance on new recurring and nonrecurring appropriations could invite scrutiny over cost and program administration.

Contention

The main potential points of contention are fiscal and administrative rather than policy-based. The bill authorizes more than $2 million in state funding across multiple agencies and includes recurring support, administrative allowances, and unspent-funds carryforward provisions, which could raise questions about budget impact and oversight. Another possible issue is whether community colleges should take on tax-preparation services and whether the state should fund a nonprofit expansion effort through a directed grant to the United Way. Supporters are likely to emphasize taxpayer access, EITC uptake, multilingual outreach, and student workforce training, while skeptics may focus on cost, duplication with existing IRS VITA services, and implementation complexity.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.