The N.C. Revenue Department is accepting applications for the special $335 extra credit grant initiative that is part of the state's COVID-19 relief package.
House Bill 1105 cleared the Republican-controlled General Assembly on Sept. 3 and was signed into law by Democratic Gov. Roy Cooper on Sept. 4.
The bill, the third and — so far — final legislative phase of COVID-19 relief, spends $440.54 million on providing households with a child ages 16 and under with a $335 check.
The extra credit funding represents about 12.5% of the $3.5 billion in federal CARES Act funds received by North Carolina from the U.S. Treasury Department.
The $335 check is scheduled to be issued Dec. 15 to parents and guardians who file a 2019 state tax return by Oct. 15. Those who don't file taxes can apply for a grant.
The check is projected to go to 1.2 million households affecting a combined 2 million children. The check is considered as taxable federal income.
Among the Republican bill sponsors' projected uses of the $335 is paying for virtual schooling and child-care costs during pandemic.
The online and printable paper applications are on the agency website: https://www.ncdor.gov/extracredit.
Those applying for the grant cannot have filed a 2019 state tax return unless the individual’s gross income for the 2019 tax year was below the minimum income level at which the individual was required to file a return.
The department said that payment details will be posted on the agency website as soon as they are available.
"Parents are facing an unexpected financial burden from school closures," Sen. Joyce Krawiec, R-Forsyth, said in support of the $335 check.
"Expenses like child care, supplemental learning materials, lost wages and more, are adding up."
Senate leader Phil Berger, R-Rockingham, said he didn't have any specific design on how parents and guardians would spend the check, saying it might go toward a babysitter and a night out.
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