• The credit carry-over for property acquired prior to 1990 is limited to five tax years.
• For property acquired after 1989 but prior to tax years beginning in 2000, the credit carryover is limited to seven tax years unless the credit has not been carried over seven tax years before 2000. If the credit has been carried forward less than seven tax years, and is eligible for carry-over to tax years beginning on or after 2000, the carry-over period is limited to 14 tax years.
• For credit earned in tax years beginning on or after January 1, 2000, the credit carryover is limited to 14 tax years.

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