Enacts new GS 105-130.49 providing a taxpayer that employs a qualifying apprentice a credit against corporate income tax, and GS 105-153.11, which provides the same credit against individual income tax. The credit is equal to 50% of the product of (1) the number of hours worked by the apprentice and (2) the qualifying apprentice's hourly wage for which the taxpayer remits withholding payments to the Department of Revenue. Defines a qualifying apprentice as either (1) an employee who, during the term of apprenticeship, is enrolled in an apprenticeship required for licensure by a State licensing board, is employed by the taxpayer for at least 40 hours per week at a wage above minimum wage, is provided supervised instruction by a person licensed by the State licensing board requiring the apprenticeship, and is performing work documented by the taxpayer and approved by the licensing board as appropriate for apprenticeship training or (2) an employee who is an apprentice, as defined in GS 115D-11.10. Sets out record keeping and verification requirements. Effective for taxable years beginning on or after January 1, 2019.