Section 907. Other Commonwealth tax credits.
(a) Applicability.--This section shall apply only to the taxes set forth in Subchapter B of Chapter 5 and Subchapter B of Chapter 7.
(b) Accumulation.--
(1) A person or qualified business that is entitled to
claim an exemption, deduction, abatement or credit under this
act shall not be entitled to claim or accumulate a credit
under the Tax Reform Code of 1971 or under section 109 of the
act of December 19, 1996 (P.L.1478, No.190), referred to as
the Waste Tire Recycling Act, that it may otherwise have
qualified for due to activity within an economic development
district.
(2) The person or qualified business may apply the
exemptions, deductions, abatements or credits to income
realized from activity or transactions outside the economic
development district but only for the taxable year to which
the exemptions, deductions, abatements or credits apply.