Limitation on credit

The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under this chapter for any taxable year reduces the tax to one hundred dollars ($100), any amount of credit not deductible in that taxable year may be carried over to the following year or years (not to exceed five (5) years) and may be deducted from the taxpayer’s tax for that year or years.