Requires employers, including nonprofits, to provide paid family leave; defines family in broadly inclusive way; provides covered individual with paid family leave for birth, adoption, or placement through foster care, to care for a new child within 12 months of the anticipated birth, adoption, or placement of that child, or if individual has a need to be absent from work before an actual placement of a child in order for an adoption or foster care to proceed; provides paid leave to those caring for a family member with a serious health condition, or caring for their own serious health condition; also eligible are those caring for a covered service member who is the covered individual's next of kin or other family member, or because of any "qualifying exigency leave" arising out of the fact that the family member of the covered individual is on active duty (or has been notified of an impending call or order to active duty) in the Armed Forces; sets limits on duration and amount of benefits; sets payroll contribution rates to fund the program; provides leave and employment protections and protects against retaliation; provides coordination of benefits, notice requirements, enforcement; includes reporting requirements; requires public education about the program in multiple languages; companion to S.480.

Establishes the NC Work and Save Program to offer a retirement savings plan for workers at nonprofits and small businesses that don’t offer their own retirement plans; companion to HB 79.

Establishes the NC Work and Save Program to offer a retirement savings plan for workers at nonprofits and small businesses that don’t offer their own retirement plans; companion to S.110.

Reduces parent co-pays for subsidized child care; re-establishes the refundable state tax credit for each qualifying child of a taxpayer; increases the state minimum wage to $15 per hour by 2030, indexed to inflation thereafter; allows a higher local minimum wage; increases the income eligibility limit for the Property Tax Homestead Circuit Breaker; establishes a Homebuyers' Assistance Program for first-time homebuyers who work as public servants; establishes the North Carolina Paid Family Leave Insurance Act to allow self-employed individuals and employees of nonprofits and other entities to receive family and medical leave insurance benefits because of birth, adoption or placement through foster care of a new child, care for a family member with a serious health condition, care for employee's serious health condition, care for a covered service member who is a family member or next of kin, or because of qualifying exigency leave of a family member on active duty in the Armed Forces; provides for payroll contributions to finance benefits under the program; includes leave and employment protections for employees who use the program, and prohibits retaliatory personnel actions; requires employers to notify employees of the program's availability; includes enforcement provisions; establishes an Employer Grant Fund to offset costs for employers with financial need; requires an annual report to the Legislature on program utilization.

Exempts overtime pay, bonus pay up to $2,500, and tips from state income tax.

Implements the Division of Accountability, Value, and Efficiency (DAVE) Act, establishing a division within the State Auditor's office to identify cost-cutting measures in state government; examines amounts spent by state agencies, including the entities receiving funds and the intended purpose of the amounts spent; examines the effectiveness of any amount spent in achieving the intended purpose of that spending; seeks instances of duplicative spending.

Requires a zero-based budget plan for each biennium that reflects the amount of funding deemed necessary to achieve the most cost-effective performance of a state agency; similar to HB 142.

Requires a zero-based budget plan for each biennium that reflects the amount of funding deemed necessary to achieve the most cost-effective performance of a state agency; similar to S.126.

Establishes the Division of Accountability, Value, and Efficiency (DAVE) within the State Auditor's office to identify cost-cutting measures in state government by investigating recipients; provides funding for staff; authorizes DAVE to use staff and artificial intelligence to investigate recipients of state funds, intended purposes of state spending, effectiveness of state fund recipients in meeting intended purposes, and duplicative state funding; requires all state agencies to report to DAVE by 10/1/25; requires DAVE to make first set of recommendations, including a list of state agencies or divisions that should be dissolved and state positions that should be eliminated, by 12/31/25.

Establishes the NC Child Care Finance Agency to assist child care providers access to capital funding.