Section 1904-K. Carryover, carryback, refund and assignment of credit.
(a) Carryover, carryback and refund.--A qualified taxpayer is not entitled to carry forward, carry back or obtain a refund of all or a portion of an unused tax credit granted to the qualified taxpayer under this article.
(b) Sale or assignment of tax credit.--A qualified taxpayer may not sell or assign a tax credit granted to the qualified taxpayer under this article.
(1904-K added July 11, 2024, P.L.674, No.56)