Reenacts Article 3F of GS Chapter 105 as it existed immediately before its repeal. Amends reenacted GS 105-129.50 to change the definition of full-time job to remove reference to repealed statute and define the term as a position that requires at least 1,600 hours of work per year and is intended to be held by one employee during the entire year. Specifies that a full-time employee is an employee who holds a full-time job. Changes the definition of related person to remove reference to repealed statute and instead defines that person as a person described in one of the relationships set forth in section 267(b) or 707(b) of the IRS Code. Amends reenacted GS 105-129.51 to sunset the tax for taxable years starting on or after January 1, 2030. Makes conforming changes to the section title. Deletes statutory wage standards, health insurance, environmental impact, safety and health program, and overdue tax debts requirements for eligibility. Effective for taxable years beginning on or after January 1, 2023, and is applicable to the calculation of franchise tax reported on the 2022 and later corporate income tax returns.