Enacts new GS 105-153.11 establishing an income tax credit for taxpayers operating a home school. The credit is 50% of the expenses incurred for establishing and operating the school. Caps the credit at the lesser of (1) the amount of the opportunity scholarship available to the taxpayer for students of the home school, or (2) the amount of income tax imposed for the taxable year reduced by the sum of all allowed credits, except tax payments made by or on behalf of the taxpayer. Allows unused portions to be carried forward fro the succeeding five years. Effective for taxable years beginning on or after January 1, 2019.