(a) Subject to subsection (b) of this section, this subtitle and the tax credit authorized under it shall terminate on January 1, 2027.
(b) After termination of this subtitle:
(1) a business entity may be considered for eligibility for the tax credit authorized under this subtitle based on positions filled before termination of this subtitle, provided that the other requirements of the subtitle are satisfied; and
(2) tax credits earned may be carried forward and are subject to recapture in accordance with § 6–305 of this subtitle.