(a) Subject to subsection (b) of this section, this subtitle and the credit authorized under it shall terminate January 1, 2031.
(b) After the termination of this subtitle:
(1) the Secretary may not issue any additional tax credit certificates under § 6-903 of this subtitle; and
(2) tax credit certificates issued may be claimed, refunded, carried forward, or transferred in accordance with §§ 6-902 and 6-903 of this subtitle.