Amends GS 105-153.5(c1) to permit a taxpayer, in calculating NC taxable income, to deduct from the taxpayer's adjusted gross income the amount paid by the taxpayer during the taxable year for the actual cost of tolls paid to facilities operated by private entities pursuant to GS 136-18(39a) for the use of Turnpike Facilities. Clarifies that this new deduction does not include (1) processing fees assessed for unpaid tolls under GS 136-89.215 or (2) civil penalties assessed for unpaid tolls under GS 136-89.216. Makes conforming, clarifying, and technical changes. Effective for taxable years beginning on or after January 1, 2017.