Directs that any executive order issued by the Governor that purports to expand unemployment insurance benefits, whether those benefits will be paid from federal or State funds, is void ab initio unless the executive order is issued upon authority that is conferred expressly by an act enacted by the General Assembly or granted specifically to the Governor by Congress. Ratifies Sections 1, 2, 3, and 4 of Executive Order No. 322 (concerning unemployment insurance related to Hurricane Helene beginning for weeks of unemployment starting on or after September 29, 2024), issued by the Governor on October 16, 2024, and concurred to by the Council of State. Terminates those provisions on March 1, 2025, as required by Section 3.1 of SL 2024-51 (extending the termination date of the statewide declaration of emergency issued by the Governor to March 1, 2025).

Increases the unemployment weekly benefit cap under GS 96-14.2 from $350 to $400 for claims filed on or after March 2, 2025.

Authorizes an employer tax credit for contributions to the Unemployment Insurance Fund for the calendar year 2025 under GS 96-9.2. Sets the credit amount as equal to the amount of contributions payable for wages paid during the fourth quarter of 2024 on the report filed by the employer on or before January 31, 2025. Provides for application of credit to the April 2025 report if the employer remitted the contributions with the January 2025 report. Requires the employer to file the report to receive the credit. States that if the amount of the credit exceeds the amount of contributions due on the report, the excess credit amount is considered an overpayment and will be refunded.