Amends GS 105-129.71, creating a new tax credit for a taxpayer who is allowed a credit under section 47 of the Internal Revenue Code (Rehabilitation credit) who makes qualified rehabilitation expenditures of at least $10 million with respect to a certified rehabilitation of an eligible corporate campus. Sets the credit at an amount equal to 40% of the expenditures that qualify for federal credit. Defines "eligible corporate campus" as a site located in the State that satisfies six conditions, including being a certified historic structure or State-certified historic structure; the building having been served as a corporate headquarters; and is located on a parcel or common-owned parcels comprising of at least 20 acres. Requires the taxpayer to provide eligibility certification and cost certification to the Secretary of Revenue. Requires that the expenditures be incurred on or after January 1, 2026, and bars claiming the credit for a taxable year beginning prior to January 1, 2023. Provides for credit when eligible sites are placed into service in two or more phases in different years. Effective for taxable years beginning on or after January 1, 2026.