Sec. 15.5. If:
(1) a taxpayer was granted a credit under this chapter by the office before March 10, 2025, for a qualified expenditure; and
(2) the expenditure was claimed in a taxable year other than the year in which the preservation or rehabilitation of the historic property was performed;
the credit described in this section may be claimed in the first taxable year beginning after December 31, 2024, and may be carried forward as set forth in section 14 of this chapter.