(a) Subject to subsection (b) of this section, this subtitle and the credit authorized under it shall terminate January 1, 2031. (b) After the termination of this subtitle: (1) the Secretary may not issue any additional tax credit certificates under § 6-903 of this subtitle; and (2) tax credit certificates issued may be claimed, refunded, carried forward, or transferred in accordance with §§ 6-902 and 6-903 of this subtitle.
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