North Carolina legislation · 2025-2026 Session
North Carolina H87: Educational Choice for Children Act (ECCA).
Status: Signed into law, June 3, 2026
What the bill says
An act to elect the state of north carolina to participate in the federal tax credit established by the federal one big beautiful bill act for contributions of individuals to certain scholarship granting organizations and to require the state education assistance authority to publish and maintain an annual list of scholarship granting organizations.
From the introduced text:
AN ACT TO ELECT THE STATE OF NORTH CAROLINA TO PARTICIPATE IN THE FEDERAL TAX CREDIT ESTABLISHED BY THE FEDERAL ONE BIG BEAUTIFUL BILL ACT FOR CONTRIBUTIONS OF INDIVIDUALS TO CERTAIN SCHOLARSHIP GRANTING ORGANIZATIONS AND TO REQUIRE THE STATE EDUCATION ASSISTANCE AUTHORITY TO PUBLISH AND MAINTAIN AN ANNUAL LIST OF SCHOLARSHIP GRANTING ORGANIZATIONS. The General Assembly of North Carolina enacts: SECTION 1. G.S. 116-204 reads as rewritten: "§ 116-204. Powers of Authority. The Authority is hereby authorized and empowered: ... (14) To certify and submit a list of qualifying scholarship granting organizations to the Secretary of the Treasury of the United States in accordance with (i) G.S. 116-209.111 and (ii) section 25F of the Internal Revenue Code (26 U.S.C. § 25F) and its associated regulations." SECTION 2. Article 23 of Chapter 116 of the General Statutes is amended by adding a new Part to read: "Part 8. Compliance with Requirements of Federal Tax Credit for Contributions of Individuals to Scholarship Granting Organizations. "§ 116-209.110. State election for federal tax credit for contributions of individuals to scholarship granting organizations. Pursuant to subsection (1) of Section 2 of Article V of the North Carolina Constitution and the provisions of G.S. 105-1.1 and in accordance with section 25F of the Internal Revenue Code (26 U.S.C. § 25F), the General Assembly voluntarily elects the …
Sponsors
- Jackson, Neal (R, 78) · primary sponsor
- Biggs, Brian (R, 70) · primary sponsor
- Schietzelt, Mike (R, 35) · primary sponsor
- Eddins, Blair (R, 94) · primary sponsor
- Ager, Eric (D, 114)
- Almond, Jonathan L. (R, 73)
- Jennifer Balkcom (R, HD-117)
- Blackwell, Hugh (R, 86)
- Branson, Jerry (R, 59)
- Brody, Mark (R, 55)
- Cairns, Celeste C. (R, 13)
- Campbell, Grant L. (R, 83)
Latest actions
- : Ch. SL 2026-6
- : Veto Overridden
- : Placed on Today's Calendar
- : Withdrawn From Com
- : Ref To Com On Rules and Operations of the Senate
- : Veto Received from House
- : Veto Overridden
- : Placed On Cal For 04/21/2026
- : Withdrawn From Cal
- : Placed On Cal For 04/06/2026
Votes
- Educational Choice for Children Act (ECCA). Motion 11 Veto Override (June 3, 2026): 30 yea, 19 nay, passed
- Educational Choice for Children Act (ECCA). Veto Override (May 20, 2026): 73 yea, 46 nay, passed
- Educational Choice for Children Act (ECCA). M11 Concur (July 30, 2025): 69 yea, 47 nay, passed
- Educational Choice for Children Act (ECCA). Second Reading (July 29, 2025): 30 yea, 19 nay, passed
- Educational Choice for Children Act (ECCA). Amendment 9 Motion 1 To Table (July 29, 2025): 30 yea, 19 nay, passed
- Educational Choice for Children Act (ECCA). Amendment 8 Motion 1 To Table (July 29, 2025): 30 yea, 19 nay, passed
Subjects: CHARTER SCHOOLS, CORPORATIONS, NONPROFIT, ELEMENTARY EDUCATION, EDUCATION, RATIFIED, KINDERGARTEN, HOME SCHOOLING, LOCAL GOVERNMENT
Common questions
- What is H87?
- H87 is a bill in the North Carolina Legislature (2025-2026 Session): Educational Choice for Children Act (ECCA).
- What does H87 do?
- In its own words: An act to elect the state of north carolina to participate in the federal tax credit established by the federal one big beautiful bill act for contributions of individuals to certain scholarship granting organizations and to require the state education assistance authority to publish and maintain an annual list of scholarship granting organizations.
- What is the status of H87?
- Signed into law as of June 3, 2026. Latest action: Ch. SL 2026-6 (June 3, 2026).
- Who sponsored H87?
- Jackson, Neal (R, 78), with 11 co-sponsors.
- Where is the official record for H87?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H87
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.