A qualified business entity may carry over a tax credit to a succeeding tax year if: The tax credit allowed exceeds the total tax otherwise due from the qualified business entity; and Except as provided in §E of this regulation, the succeeding tax year, the qualified business entity continues to employ at least 25 qualified employees at the eligible economic development project. A temporary vacancy in a qualified position does not constitute the abolition of that qualified position if the vacancy is filled within 4 months and not more than 10 percent of the qualified positions at the business facility are vacant at any given time. A tax credit may only be carried over until the earlier of the: Full amount of the excess is used; or Expiration of the 14th credit year following the first credit year. A tax credit may not be carried back to a preceding credit year. A qualified business entity which has maintained at least 25 qualified employees at the eligible economic development project for at least 5 years and now employs between 10 and 24 qualified employees at the eligible economic development project, may claim a prorated share of a tax credit calculated based upon the number of qualified employees at the eligible economic development project for the credit year divided by 25.