Reenacts Part 5, Tax Credits for Qualified Business Investments, of Article 4, GS Chapter 105 as it existed immediately before its repeal in 2014, effective for taxable years beginning on or after January 1, 2021. Revises and adds to the Part as follows. Adds diversity business to the Part's defined terms, defined as a qualified business, as previously defined, that is headquartered in a development tier one or two area, and/or is headquartered in a designated qualified opportunity zone under specified Internal Revenue Code sections, as of the date the investment is made. Establishes a credit bonus, providing for the credit allowed under the Part to be increased by 10% of the credit amount if the amount generating the credit is invested in a qualified business that is a diversity business, as now defined. Increases the cap set for credits allowed to taxpayers under GS 105-163.012 for investments made in a calendar year from $7.5 million to $10 million. Revises the Part's sunset, now providing for the Part's repeal effective for investments made on or after January 1, 2025.