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H87 • 2025

Educational Choice for Children Act (ECCA).

Educational Choice for Children Act (ECCA).

Children Education Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
N. Jackson, Biggs, Schietzelt, Eddins, Ager, Almond, Balkcom, Blackwell, Branson, Brody, Cairns, Campbell, Clampitt, Echevarria, Iler, Kidwell, Loftis, Lowery, McNeely, Moss, Penny, Potts, Pyrtle, Riddell, Scott, Ward, Zenger
Last action
2026-06-03
Official status
Ch. SL 2026-6
Effective date
2026-06-03

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Educational Choice for Children Act (ECCA).

H87-SMCN-1(e2)-v-4 (2025-03-18): Cell Phone-Free Education.

What This Bill Does

  • H87-SMCN-1(e2)-v-4 (2025-03-18): Cell Phone-Free Education.
  • H87-SMCN-3(e2)-v-2 (2025-03-24): Cell Phone-Free Education.
  • H87-SMCW-60(CSBN-12)-v-3 (2025-07-29): Educational Choice for Children Act (ECCA).
  • H87-SMCW-61(e3)-v-3 (2025-07-29): Educational Choice for Children Act (ECCA).

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Cell Phone-Free Education.

  • 2025-2026 General Assembly HOUSE BILL 87: Cell Phone-Free Education.
  • Committee: House Judiciary 3.
  • If favorable, re -refer to Rules, Calendar, and Operations of the House Date: March 18, 2025 Introduced by: Reps.
  • N.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Cell Phone-Free Education.

  • 2025-2026 General Assembly HOUSE BILL 87: Cell Phone-Free Education.
  • Committee: House Rules, Calendar, and Operations of the House Date: March 24, 2025 Introduced by: Reps.
  • N.
  • Jackson, Biggs, Schietzelt, Eddins Prepared by: Michael Johnston* Staff Attorney Analysis of: Second Edition Kara McCraw Director *H87-SMCN-3(e2)-v-2* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).

  • 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).
  • Committee: Senate Finance.
  • If favorable, re -refer to Rules and Operations of the Senate Date: July 29, 2025 Introduced by: Prepared by: Michael Whitfield Staff Attorney Analysis of: PCS to Third Edition H87-CSBN-12 Kara McCraw Director *H87-SMCW-60(CSBN-12)-v-3* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.
  • OVERVIEW: The PCS to H87 would elect the State to participate in the federal tax credit for individual contributions to certain scholarship granting organizations and direct the State Education Assistance Authority to facilitate the State's participation in the program.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).

  • 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).
  • Committee: Senate Rules and Operations of the Senate Date: July 29, 2025 Introduced by: Reps.
  • N.
  • Jackson, Biggs, Schietzelt, Eddins Prepared by: Michael Whitfield Staff Attorney Analysis of: Fourth Edition Kara McCraw Director *H87-SMCW-61(e3)-v-3* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).

  • 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).
  • Committee: Date: July 29, 2025 Introduced by: Reps.
  • N.
  • Jackson, Biggs, Schietzelt, Eddins Prepared by: Michael Whitfield Staff Attorney Analysis of: Fourth Edition Kara McCraw Director *H87-SMCW-62(e4)-v-1* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).

  • 2025-2026 General Assembly HOUSE BILL 87: Educational Choice for Children Act (ECCA).
  • Committee: Date: July 29, 2025 Introduced by: Reps.
  • N.
  • Jackson, Biggs, Schietzelt, Eddins Prepared by: Michael Whitfield Staff Attorney Analysis of: Fifth Edition Kara McCraw Director *H87-SMCW-63(e5)-v-2* Legislative Analysis Division 919-733-2578 This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.
Filed

Plain English: 2025-2026 General Assembly HOUSE BILL 87: Cell Phone-Free Education.

  • 2025-2026 General Assembly HOUSE BILL 87: Cell Phone-Free Education.
  • Committee: House Education - K-12.
  • If favorable, re-refer to Judiciary 3.
  • If favorable, re -refer to Rules, Calendar, and Operations of the House Date: February 25, 2025 Introduced by: Reps.

Bill History

  1. 2026-06-03 North Carolina General Assembly

    Ch. SL 2026-6

  2. 2026-06-03 Senate

    Veto Overridden

  3. 2026-06-03 Senate

    Placed on Today's Calendar

  4. 2026-06-03 Senate

    Withdrawn From Com

  5. 2026-05-20 Senate

    Ref To Com On Rules and Operations of the Senate

  6. 2026-05-20 Senate

    Veto Received from House

  7. 2026-05-20 House

    Veto Overridden

  8. 2026-04-06 House

    Placed On Cal For 04/21/2026

  9. 2026-04-06 House

    Withdrawn From Cal

  10. 2026-03-09 House

    Placed On Cal For 04/06/2026

  11. 2026-03-09 House

    Withdrawn From Cal

  12. 2026-02-09 House

    Placed On Cal For 03/09/2026

  13. 2026-02-09 House

    Withdrawn From Cal

  14. 2026-01-12 House

    Placed On Cal For 02/09/2026

  15. 2026-01-12 House

    Withdrawn From Cal

  16. 2025-12-15 House

    Placed On Cal For 01/12/2026

  17. 2025-12-15 House

    Withdrawn From Cal

  18. 2025-11-17 House

    Placed On Cal For 12/15/2025

  19. 2025-11-17 House

    Withdrawn From Cal

  20. 2025-10-22 House

    Placed On Cal For 11/17/2025

  21. 2025-10-22 House

    Withdrawn From Cal

  22. 2025-10-20 House

    Placed On Cal For 10/21/2025

  23. 2025-10-20 House

    Withdrawn From Cal

  24. 2025-09-25 House

    Placed On Cal For 10/20/2025

  25. 2025-09-25 House

    Withdrawn From Com

  26. 2025-09-22 House

    Re-ref Com On Rules, Calendar, and Operations of the House

  27. 2025-09-22 House

    Withdrawn From Cal

  28. 2025-08-26 House

    Placed On Cal For 09/22/2025

  29. 2025-08-06 House

    Received from the Governor

  30. 2025-08-06 North Carolina General Assembly

    Vetoed 08/06/2025

  31. 2025-08-01 North Carolina General Assembly

    Pres. To Gov. 8/1/2025

  32. 2025-07-31 North Carolina General Assembly

    Ratified

  33. 2025-07-30 House

    Ordered Enrolled

  34. 2025-07-30 House

    Concurred In S Com Sub

  35. 2025-07-29 House

    Placed On Cal For 07/30/2025

  36. 2025-07-29 House

    Cal Pursuant 36(b)

  37. 2025-07-29 House

    Special Message Received For Concurrence in S Com Sub

  38. 2025-07-29 Senate

    Special Message Sent To House

  39. 2025-07-29 Senate

    Engrossed

  40. 2025-07-29 Senate

    Passed 3rd Reading

  41. 2025-07-29 Senate

    Passed 2nd Reading

  42. 2025-07-29 Senate

    Amend Tabled A9

  43. 2025-07-29 Senate

    Amend Tabled A8

  44. 2025-07-29 Senate

    Amend Tabled A7

  45. 2025-07-29 Senate

    Amend Tabled A6

  46. 2025-07-29 Senate

    Amend Tabled A5

  47. 2025-07-29 Senate

    Amend Failed A3

  48. 2025-07-29 Senate

    Amend Adopted A4

  49. 2025-07-29 Senate

    Amend Failed A1

  50. 2025-07-29 Senate

    Amend Adopted A2

  51. 2025-07-29 Senate

    Placed on Today's Calendar

  52. 2025-07-29 Senate

    Reptd Fav

  53. 2025-07-29 Senate

    Re-ref Com On Rules and Operations of the Senate

  54. 2025-07-29 Senate

    Com Substitute Adopted

  55. 2025-07-29 Senate

    Reptd Fav Com Substitute

  56. 2025-07-24 Senate

    Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate

  57. 2025-07-24 Senate

    Withdrawn From Com

  58. 2025-03-26 Senate

    Ref To Com On Rules and Operations of the Senate

  59. 2025-03-26 Senate

    Passed 1st Reading

  60. 2025-03-26 Senate

    Regular Message Received From House

  61. 2025-03-26 House

    Regular Message Sent To Senate

  62. 2025-03-25 House

    Ordered Engrossed

  63. 2025-03-25 House

    Passed 3rd Reading

  64. 2025-03-25 House

    Passed 2nd Reading

  65. 2025-03-25 House

    Amend Adopted A1

  66. 2025-03-24 House

    Placed On Cal For 03/25/2025

  67. 2025-03-24 House

    Cal Pursuant Rule 36(b)

  68. 2025-03-24 House

    Reptd Fav

  69. 2025-03-18 House

    Re-ref Com On Rules, Calendar, and Operations of the House

  70. 2025-03-18 House

    Reptd Fav

  71. 2025-02-25 House

    Re-ref Com On Judiciary 3

  72. 2025-02-25 House

    Reptd Fav Com Substitute

  73. 2025-02-11 House

    Ref to the Com on Education - K-12, if favorable, Judiciary 3, if favorable, Rules, Calendar, and Operations of the House

  74. 2025-02-11 House

    Passed 1st Reading

  75. 2025-02-10 House

    Filed

Official Summary Text

H87-SMCN-1(e2)-v-4
(2025-03-18): Cell Phone-Free Education.
H87-SMCN-3(e2)-v-2
(2025-03-24): Cell Phone-Free Education.
H87-SMCW-60(CSBN-12)-v-3
(2025-07-29): Educational Choice for Children Act (ECCA).
H87-SMCW-61(e3)-v-3
(2025-07-29): Educational Choice for Children Act (ECCA).
H87-SMCW-62(e4)-v-1
(2025-07-29): Educational Choice for Children Act (ECCA).
H87-SMCW-63(e5)-v-2
(2025-07-30): Educational Choice for Children Act (ECCA).
H87-SMRQ-4(CSRQ-2)-v-2
(2025-02-25): Cell Phone-Free Education.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025

SESSION LAW 2026-6
HOUSE BILL 87

*H87-v-7*
AN ACT TO ELECT THE STATE OF NORTH CAROL INA TO PARTICIPATE I N THE
FEDERAL TAX CREDIT E STABLISHED BY THE FE DERAL ONE BIG BEAUTI FUL
BILL ACT FOR CONTRIB UTIONS OF INDIVIDUALS TO CERTAIN SCHOLAR SHIP
GRANTING ORGANIZATIO NS AND TO REQUIRE TH E STATE EDUCATION
ASSISTANCE AUTHORITY TO PUBLISH AND MAIN TAIN 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 State of North Carolina to do the
following:
(1) Participate in the federal tax credit establishe d under 26 U.S.C. § 25F for
individuals who make qualified contributions to scholarship granting
organizations.
(2) Identify scholarship granting organizations located in this State in accordance
with G.S. 116-209.111.
"§ 116-209.111. List of scholarship granting organizations.
(a) The Authority shall submit to the Secretary of the Treasury of the United States and
publish on the website of the Authority a list of scholarship granting organizations that meet the
requirements of section 25F of the Internal Revenue Code (26 U.S.C. § 25F) and are located in
this State. As part of the submission, the Authority shall certify its authority to submit the list on
behalf of the State and comply with any other requirements of 26 U.S.C. § 25F , its associated
regulations, or other applicable guidance issued by the Secretary of the Treasury of the United
States.
(b) The Authority may establish rules governing the process and documentation
necessary for an entity to qualify to be included as a scholarship granting organization on the list

Page 2 Session Law 2026-6 House Bill 87
produced and submitted by the Authority pursuant to subsection (a) of this section and in
accordance with 26 U.S.C. § 25F, its associated regulations, or other applicable guidance issued
by the Secretary of the Treasury of the United States.
(c) The Authority may enter into an agreement with other State agencies, including the
Department of Revenue, to meet the requirements of this section."
SECTION 3. The State Education Assistance Authority shall comply with all federal
regulations pertaining to the administration of the federal tax credit established under 26 U.S.C.
§ 25F to ensure that the State is eligible to participate in taxable years beginning after December
31, 2026. The State Education Assistance Authority shall establish any necessary rules by July
1, 2026, or within 120 days of the publication of federal regulations, whichever is later.
SECTION 4. In accordance with 26 U.S.C. § 25F and any applicable federal
regulation and guidance, qualifying scholarship granting organizations on the list produced
pursuant to G.S. 116-204(14), as enacted by this act, may provide scholarships for any qualified
elementary or secondary education expense, incl uding home school expenses, to the extent
allowed under federal law.
SECTION 5. This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 31st day of July, 2025.

s/ Rachel Hunt
President of the Senate

s/ Allen Chesser
Presiding Officer of the House of Representatives

VETO Josh Stein
Governor

Became law notwithstanding the objections of the Governor at 4:26 p.m. this 3rd day
of June, 2026.

s/ Ms. Sarah Holland
Senate Principal Clerk