Enacts new GS 105-151.18A to allow a tax credit in an amount equal to the expense incurred for taxpayers who provide care, without compensation, to a qualifying relative. Defines qualifying relative and prohibits a taxpayer claiming a credit under GS 105-151.18A from also claiming a credit under GS 105-151.81 (but appears to reference GS 105-151.18) with respect to the qualifying relative. Limits the allowable credit for nonresidents or part-year residents, as detailed. Specifies that the credit allowed may not exceed the lesser of $500 or the amount of individual income tax imposed for the taxable year reduced by the sum of all credits allowable, except tax payments made by or on behalf of the taxpayer. Effective for taxable years beginning on or after January 1, 2011.