Enacts new GS 105-153.11 creating a personal income tax credit for homeschool children, in the amount of $1,000 per qualifying child. Defines a qualifying child as a dependent child who attended for the taxable year only a home school (as defined by statute) in this state, and meeting the requirements of Part 3 (Home Schools) of Article 39 of GS Chapter 115C. Specifies that the credit may not exceed the amount of personal income tax for the taxable year reduced by the sum of all credits allowable, except for payments of tax made by or on behalf of the taxpayer. Effective for taxable years beginning on or after January 1, 2021.