Section 18200.907 - 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. 2004, Dec. 1, P.L. 1750, No. 226, § 907, imd. effective.