Reenacts Article 3E, Low-Income Housing Tax Credits, of GS Chapter 105, as it existed immediately before its repeal (effective January 1, 2025), and revises the Article as follows. Does not reenact GS 105-129.41, which provided credit for low-income housing awarded federal credit allocation prior to January 1, 2003. Makes conforming changes. Retitles GS 105-129.42 Credit for low-income housing awarded a federal credit allocation (no longer specifying the award on or after January 1, 2003). Extends the sunset of the Article, now effective January 1, 2025, applicable to developments to which federal credits are allocated on or after January 1, 2025. Effective for taxable years beginning on or after January 1, 2021.