(d) The tax credit allowed under this section is to be credited against the taxpayer's tax liability for the taxable year in which the investment is made. If the amount of the tax credit exceeds the taxpayer's tax liability for the taxable year, the amount of the credit which exceeds the tax liability for the taxable year may be carried to succeeding taxable years until used in full, or until forfeited: Provided, That:

1. (i) Tax credits may not be carried forward beyond fifteen years; and (ii) tax credits may not be carried back to prior taxable years. Any tax credit remaining after the fifteenth taxable year is forfeited.

(g) Notwithstanding any provision in this code to the contrary, the Tax Commissioner shall publish in the state register the name and address of every taxpayer and the amount, by category, of any credit asserted under this article. The categories by dollar amount of credit received are as follows:

1. (1) More than $1.00, but no more than $50,000;
2. (2) More than $50,000, but no more than $100,000;
3. (3) More than $100,000, but no more than $250,000;
4. (4) More than $250,000, but no more than $500,000;
5. (5) More than $500,000, but no more than $1,000,000; and
6. (6) More than $1,000,000.