Reenacts GS 105-151.31 as it existed immediately before its repeal in 2014, providing for an earned income tax credit, with the following changes. Recodifies the statute as GS 105-153.11 and sunsets the reenacted provisions on January 1, 2023. Now allows for a 5% earned income tax credit per taxable year (previously, allowed for a 4.5% credit for the 2013 taxable year and 5% for all other taxable years). Makes the credit subject to Section 3507 of the Internal Revenue Code, Advance Payment of Earned Income Credit (previously, did not apply). Corrects statutory references. Effective January 1, 2019.