Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8711-J. Purchasers and assignees

(a) Claim.--The purchaser or assignee of all or a portion of a tax credit under section 1710-J   1 shall immediately claim the credit in the taxable year in which the purchase or assignment is made.

(b) Amount.--The amount of the tax credit that a purchaser or assignee may use against any one qualified tax liability may not exceed 75% of such qualified tax liability for the taxable year.

(c) Use.--The purchaser or assignee may not carry forward, carry back or obtain a refund of or sell or assign the tax credit.