Establishes the NC Universal Income Program (NCUIP) in the Department of Commerce (DOC) to incentivize individuals having difficulty finding good permanent employment to volunteer in the community and receive retraining. Establishes the Pay-It-Forward Fund (Fund) in DOC to support the NCUIP. Requires a focus on public-private partnerships, tax incentives, and other methods appropriate to obtain resources required to fund NCUIP and provide volunteer opportunities and employment retraining. Requires DOC to adopt rules to implement this statute. Requires DOC to consult with the Department of Revenue in implementing a repayment program for NCUIP grads to pay an extra 1% in individual income taxes, with that revenue going into the Fund to provide universal income to others in the program. Requires DOC, by January 1, 2026, to establish and administer NCUIP to provide a monthly income of up to $3,000/month for up to five years to eligible individuals receiving job training or performing volunteer work in accordance with the program. Requires DOC to report annually to the NCGA on implementation. Effective July 1, 2025.