In 2013, the North Carolina General Assembly (NCGA) passed its first private school voucher legislation with the introduction of the Opportunity Scholarship Program. The program was designed to provide private school tuition assistance to income-eligible families who chose to withdraw their child from public school and it represents a significant investment of taxpayer dollars to support private and parochial schools. This brief describes the proposed expansion of the program by the NCGA which would eliminate income requirements to receive vouchers, making all students, including those from wealthy families and those who are already attending private schools, eligible to receive public funds to subsidize tuition at private schools. The Public School Forum of North Carolina provides policy recommendations to bring accountability and transparency for private schools receiving public funds.