Section 187-D. Green building credit

1. Allowance of credit. A taxpayer
  shall be allowed a  credit,  to  be  computed  as  provided  in  section
  nineteen  of  this  chapter,  against  the taxes imposed by sections one
  hundred eighty-three, one hundred eighty-four, one  hundred  eighty-five
  and  one hundred eighty-six of this article. Provided, however, that the
  amount of such credit allowable against the tax imposed by  section  one
  hundred eighty-four of this article shall be the excess of the amount of
  such  credit  over  the  amount  of  any  credit allowed by this section
  against the tax imposed by section  one  hundred  eighty-three  of  this
  article.
    2.  Carryovers.  In  no  event  shall the credit under this section be
  allowed in an amount which will reduce the tax payable to less than  the
  applicable  minimum  tax  fixed by section one hundred eighty-three, one
  hundred eighty-five or one  hundred  eighty-six  of  this  article.  If,
  however,  the  amount  of  credit  allowable  under this section for any
  taxable year reduces the tax to such amount, any amount  of  credit  not
  deductible  in  such  taxable  year may be carried over to the following
  year or years and may be deducted from the taxpayer's tax for such  year
  or years.