NC H958

Allows eligible small businesses with cumulative gross receipts not exceeding $1,000,000 and fewer than 99 employees to claim a tax credit for hiring North Carolina residents.

Full-time employees working at least 35 hours per week generate a $7,500 credit, and part-time employees working 20-34 hours per week generate a $3,750 credit, prorated based on weeks worked.

Allows eligible restaurants to claim a separate tax credit for hiring delivery drivers: $3,500 for full-time drivers and $1,750 for part-time drivers, prorated based on weeks worked.

Applies retroactively to taxable years beginning on or after January 1, 2021, and expires for taxable years beginning on or after January 1, 2022.