Amends GS 105-130.4B, pertaining to market-based sourcing for banks under the corporate income tax to exclude the following from the definition loan secured by real property: (1) loans secured by agricultural land defined under the State tax code and (2) loans secured by a single-family residence that is the principal residence of the occupant under the State tax code and (i) is located in the State in a rural area as defined by USDA; (ii) is not within a metropolitan statistical area; (iii) has a population of 2,500 or less, based upon the most recent Certified County Population Estimates from the State Demographer in the Office of State Budget and Management. Effective for taxable years beginning on or after January 1, 2023.