The Child Promise Act.

SB 647, the Child Promise Act, allocates $90.25 million to expand North Carolina's Pre-K program to 10,000 new slots by 2027, serving 4-year-olds from families earning up to 300% of the federal poverty level (FPL). It provides $6.8 million annually in grants for childcare facilities in underserved areas (where child-to-provider ratios exceed 3:1), with funding levels based on facility size (up to $500,000 for large centers) and requiring a 15% match and 5-year service commitment. The bill also funds after-school programs in high-need public schools (over 50% free/reduced lunch students) for 3 hours daily, adjusts childcare subsidies to cover up to 300% FPL for children under 5, and creates a $1,500 tax deduction per child for families earning 300-400% FPL.