Enacts new GS 105-153.11 allowing a taxpayer growing crop and allowing the gleaning of the crop an income tax credit of 50% of the market price of the quantity of the gleaned crop, not to exceed the lesser of $15,000 or the amount of tax imposed for the taxable year reduced by the sum of all credits allowable, except tax payments made by or on behalf of the taxpayer. Gleaning is defined as the harvesting of a crop that has been donated by the grower to a nonprofit organization which will distribute the crop during a qualifying portion of the taxable year to an area of this State covered by a state of disaster to individuals, public schools, or other nonprofit organizations it considers appropriate recipients of the food. Defines a state of disaster to include when the Governor or legislature has declared a state of emergency, the Governor has issued a disaster declaration, the President has issued a major disaster declaration for this State, an area in the State, or for an area in which a member or an employing unit is located, or a governing body has declared a state of emergency or disaster, or equivalent, for an area in which a member or employing unit is located. Requires the taxpayer to add the market price of the gleaned crop to the taxpayer's adjusted gross income. Allows any unused portion of the credit to be carried forward for the next succeeding five years. Effective for taxable years beginning on or after January 1, 2020.