Enacts new GS 105-129.16H to provide a tax credit for a taxpayer employer who hires an individual who has been unemployed continuously for a period of 12 months immediately preceding the date of hire. Provides that the credit is equal to 5% of the hired employee's salary after the first 12 months of employment. Requires that the individual be in the employ of the taxpayer for all 12 months of the taxable year. Allows the credit for two year. Requires the taxpayer to provide documentation of the individual's former status as unemployed in order toclaim the credit.

Enacts GS 95-28.1B to prohibit discrimination against persons based on their status as unemployed. Specifies actions by a public or private employer that constitute the type of impermissible discrimination that this provision prohibits.

Defines the terms status as unemployedand public or private employer.Allowsa prospective employee who is denied unemployment in violation of this section to bring a civil actionwithin oneyear from the date of the alleged violation against an entity or individual who violates the provisions of this act. Provides for actual damages, equitable relief, and any civil penalties allowed by the court, not less than $1,000 nor more than $5,000 for each violation. Authorizes the court to order costs and fees and reasonable attorney's fees to be paid by the defendant in addition to any judgment awarded the plaintiff. Declares that these remedies are cumulative and in addition to any other remedies allowed by law.

Makes a conforming change to GS 95-241(a)(1).