Amends GS 105-153.5 to allow an income tax deduction of the amount the taxpayer received from the sale of real property in North Carolina to a nonprofit, when the taxpayer owned the property for at least two years before the sale. Sets out the maximum deduction amount, ranging from $25,000 to $50,000 depending on filing status. Effective for taxable years beginning on or after January 1, 2024.