Adds the following to the deductions permitted for individual income tax under GS 105-153.5. Allows for a deduction of a percentage of income that is earned by an essential employee and derived from activities for which the employee is deemed essential during the period of March 28, 2020, to December 31, 2020. Defines essential employee to mean an employee working in a critical infrastructure sector identified in the specified federal advisory list published by the federal Cybersecurity & Infrastructure Security Agency. Sets the percentage at 50% for the first $110,000 of income, and 70% for the remainder. Effective for taxable years beginning on or after January 1, 2020.