Section 8831-G - Restrictions on tax credit utilization(a) Limitation.--A tax credit to be applied in any one year may not exceed the qualified tax liability of the business firm or affiliate to which a tax credit was sold or assigned for that taxable year.(b)Carryover.--A tax credit not used in the period the credit is first eligible for use under subsection (a) may be carried over for the next five succeeding calendar years until the full tax credit has been allowed. Added by P.L. TBD 2016 No. 84, § 38.1, eff. 7/13/2016.