Enacts new GS 105-130.49 to Part 1, and new GS 105-153.11 to Part 2, of Article 4, GS Chapter 105, providing identical provisions to establish a work opportunity tax credit for both corporate and individual taxpayers as follows. Allows a credit against corporate or individual taxes imposed under Part 1 or 2, as appropriate, equal to the amount allowed under the specified section of the Internal Revenue Code (Code), for a taxpayer that employs an eligible vocational rehabilitation referral. Defines eligible vocational rehabilitation referral as a referral (defined by the Code) who was unemployed prior to being hired by the taxpayer applying for the credit and is employed by the taxpayer for at least 20 hours per week, above minimum wage, for at least 12 consecutive weeks during the calendar year. Bars the credit from exceeding the total tax imposed for the taxable year less the sum of all credits allowed, except payments of tax made by or on behalf of a taxpayer. Establishes substantiation and recordkeeping requirements, and requires that the Secretary of Revenue have access to relevant records. Bars a taxpayer from claiming the credit if the taxpayer fails to maintain or make available adequate records, or terminates an employee or otherwise reduces its workforce to create a new hire eligible for the credit. Requires taxpayers to provide listed information for the Department of Revenue to itemize and include in the economic incentives report required by GS 105-256. Effective for taxable years beginning on or after January 1, 2023.