Adds new GS 105-153.13, creating a tax credit for businesses in the state that provide wages for employee health insurance premiums, as follows. Caps the credit at $400 per eligible employee (defined) with an aggregate annual limitation of $5 million for all taxpayers. Provides for an application. Requires the Department of Revenue to annually report to the specified joint NCGA committee by county, the number of eligible business tax credit applications the Department has received, the number of tax credit applications approved, and the tax credits approved by March 31 each year and to publish that information on its website.

Effective for taxable years beginning on or after January 1, 2026.