An individual, a nonprofit organization, or a business entity may claim a tax credit in an amount equal to: for a project issued a single tax credit certificate on completion, 20% of the amount stated in the final tax credit certificate issued by the Secretary under § 6–903 of this subtitle for 5 consecutive taxable years beginning with the taxable year in which a final tax credit certificate is issued; or for a phased project issued a tax credit certificate on completion of a phase, 100% of the amount stated in the final tax credit certificate issued by the Secretary under § 6–903 of this subtitle for the taxable year in which the final tax credit certificate is issued. The Comptroller or the Secretary may not recapture a tax credit authorized under this subtitle if: the catalytic revitalization project is transferred, in whole or in part, by fee simple transfer of real property or by transfer of an ownership interest in the entity that owns the project to a new owner; and the Secretary has issued a final tax credit certificate for the catalytic revitalization project under § 6–903 of this subtitle. The Secretary may issue multiple final tax credit certificates for a project that is issued an initial tax certificate under this section if: the project has been determined by the Secretary to be in phases; a phase of the project has been completed; a final tax credit certificate is not issued for more than 20% of the project’s eligible expenses to date; and a final tax credit certificate is not issued that would exceed the aggregated limit of a project’s credit under § 6–903(b) of this subtitle.