Amends GS 105-134.2(a) to tax the following individuals at a rate of 8.5%: (1) married individuals who file a joint return and certain surviving spouses with taxable income over $1 million; (2) heads of households with taxable income over $800,000; (3) unmarried individuals with taxable income over $600,000; and (4) married individuals not filing a joint return with taxable income over $500,000. Makes conforming changes. Effective for taxable years beginning on or after January 1, 2011.