Saddle-node or period-doubling bifurcations of the near-grazing impact periodic motions have been extensively studied in the impact oscillators, but the near-grazing Neimark-Sacker bifurcations have not been discussed yet. For the first time, this paper uncovers the novel dynamic behavior of Neimark-Sacker bifurcations, which can appear in a small neighborhood of the degenerate grazing point in a two degree-of-freedom impact oscillator. The higher order discontinuity mapping technique is used to determine the degenerate grazing point. Then, shooting method is applied to obtain the one-parameter continuation of the elementary impact periodic motion near degenerate grazing point and the peculiar phenomena of Neimark-Sacker bifurcations are revealed consequently. A two-parameter continuation is presented to illustrate the relationship between the observed Neimark-Sacker bifurcations and degenerate grazing point. New features that differ from the reported situations in literature can be found. Finally, the observed Neimark-Sacker bifurcation is verified by checking the existence and stability conditions in line with the generic theory of Neimark-Sacker bifurcation. The unstable bifurcating quasi-periodic motion is numerically demonstrated on the Poincaré section.