Enacts new GS 105-129.16K, allowing a $2,000 credit for a taxpayer that hires and retains a qualified employee for at least one year. Defines a qualified employee as an individual who has received the maximum regular benefits allowable during the benefit year who has not been employed since the time of receiving unemployment benefits. Requires the taxpayer to satisfy the wage and health insurance standards in GS 105-129.83 to be eligible for the credit. Repealed for taxable years beginning on or after January 1, 2016. Effective for taxable years beginning on or after January 1, 2013.