Amends GS 105-153.5(b) to add new subdivision (17), allowing a taxpayer to deduct up to $5,000 of total unreimbursed out-of-pocket expenses for prescribed medications and pharmacy cost-sharing (excluding any amounts covered by tax-favored accounts) from their adjusted gross income in calculating their NC taxable income. Prohibits deductions for any amount claimed as a deduction under GS 105-153.5(a)(2)c. for the same taxable year. Effective for taxable years beginning on or after January 1, 2026.