Family Empowerment Act.

SB 538, the Family Empowerment Act, expands child care assistance to families earning up to 300% of the federal poverty level, prioritizing single parents and workers in nontraditional hours. It creates tax credits for businesses offering paid parental leave (up to $2,500 per employee) and grants for small businesses to offset leave costs, while establishing state-funded financial counseling and home-visiting programs for low-income families. The bill requires child care costs to not exceed 7% of family income and mandates flexible work policies for employers, with "Family-Friendly Workplace" certification. Funded by $75 million annually from 2025-2027, it targets working families, employers, and child care providers across North Carolina.