Section 1604-W. Prohibitions.
The following apply:
(1) A taxpayer is not entitled to carry over, carry back or sell, assign or transfer a tax credit under this article.
(2) A taxpayer may not claim a tax credit for the same employment-related expenses used to claim a tax credit on a return filed by another taxpayer.
(1604-W added Dec. 13, 2023, P.L.251, No.34)