Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8904-K. Carryover, carryback, refund and assignment of credit

(a) Carryover, carryback and refund.--A qualified taxpayer is not entitled to carry forward, carry back or obtain a refund of all or a portion of an unused tax credit granted to the qualified taxpayer under this article.

(b) Sale or assignment of tax credit.--A qualified taxpayer may not sell or assign a tax credit granted to the qualified taxpayer under this article.