Caring for Our Caregivers Act.

SB 712, the "Caring for Our Caregivers Act," provides two key benefits for specific frontline workers. First, it exempts income earned by qualifying workers (including firefighters, EMTs, law enforcement, child care staff, teachers, and corrections officers) from North Carolina's state income tax. Second, it allocates $165 million annually to fund subsidized child care for families where at least one parent works in one of these qualifying roles, with priority given to child care workers. These provisions apply to taxable years beginning January 1, 2025, and the child care program starts July 1, 2025, for workers earning under $125,000 annually and working at least 30 hours weekly. The bill targets direct financial relief for essential service workers facing high childcare costs.