Part I

Creates the First Responder Appreciation Bonus Program, a $1,500 bonus payment to law enforcement, firefighters, EMS, public safety dispatchers, and nurses employed by public hospitals and other government healthcare facilities. Appropriates $130,000,000 from the General Fund in each year of the 2025-2027 biennium to the Department of Public Safety to distribute to employing authorities (State agency, or a local government employing first responders) based on the number of eligible first responders on staff. Specifies that the $1,500 bonus payment will be made to each first responder in each fiscal year of the biennium. Specifies that all funds must be used for bonus payments and no other purpose, and exempts bonus payments from retirement deductions.

Directs that the Office of State Budget and Management must help coordinate the disbursement of payments, and that payments must be distributed to employers no later than November 1st of each fiscal year. Requires employers to pay bonus payments no later than December 31st of each fiscal year. Specifies that first responders must be employed by the employing entity on the first day of October for the year the bonus is paid to be eligible. Requires employers to certify the number of eligible employees by October 15th of each fiscal year, and submit a verification that all bonuses have been paid by February 15th of the following year.

Part II

Creates the Teachers’ Appreciation Bonus Program, a $1,500 bonus payment to teachers, instructional support staff, principals and assistant principals employed by public schools, charter schools, regional schools, schools for deaf and blind students, and laboratory schools. Appropriates $165,000,000 from the General Fund in each year of the 2025-2027 biennium to the Department of Public Instruction to distribute to school units based on the number of teachers on staff. Specifies that the $1,500 bonus payment will be made to each teacher in each fiscal year of the biennium. Specifies that all funds must be used for bonus payments and no other purpose, and exempts bonus payments from retirement deductions.

Specifies that the Department of Public Instruction must distribute payments to school units no later than November 1st of each fiscal year. Requires employers to pay bonus payments no later than December 31st of each fiscal year. Specifies that teachers must be employed by the school on the first day of October for the year the bonus is paid to be eligible. Requires schools to certify the number of eligible employees by October 15th of each fiscal year, and submit a verification that all bonuses have been paid by February 15th of the following year.

Part III

Makes the provisions of the act subject to GS Chapter 143C (State Budget Act), and in any conflict between the act and that chapter, GS Chapter 143C prevails.

Effective July 1, 2025.