Amends GS 105-153.5 to create a personal income tax deduction for unreimbursed trade or business expenses for the taxable year calculated pursuant to Section 162 of the Internal Revenue Code (Code), which provides for ordinary and necessary trade or business expenses, minus the limitation provided under Section 67(a) of the Code, which limits an individual's miscellaneous itemized deductions for any taxable year to only allow the deductions if their aggregate exceeds 2% of the individual's adjusted gross income. Effective for taxable years beginning on or after January 1, 2019.