Enacts GS 105-153.11 to give a meat processor that contracts with a nonprofit organization to process legally harvested deer for donation to a charitable organization engaged in distributing food to the needy an income tax credit in the amount of $25 per deer carcass processed and donated. Sets out additional qualifications to be met in order to be eligible for the credit. Gives a taxpayer who donates a deer the taxpayer has legally harvested to a meat processor described above for distribution to the needy an income tax credit equal to $25 per deer carcass harvested and donated. Sets out additional qualifications to be met in order to be eligible for the credit. Sets limitations on the credit and allows the unused portion to be carried forward for five years. Requires, upon request, that the taxpayer also file a certification from the Wildlife Resources Commission stating the number of carcasses donated and the final disposition of the processed venison. Repeals this statute effective for taxable years beginning on or after January 1, 2024. Effective for taxable years beginning on or after January 1, 2019.