(2) If the Legislative Assembly makes the election allowed in subsection (1) of this section:
(a) Any contributions to the Opportunity Grant Fund made for the upcoming fiscal year and for which an application for a credit under ORS 315.643 is pending shall, at the request of the taxpayer, be refunded by the commission; and
(b) A credit under ORS 315.643 may not be claimed for any contribution made during the current fiscal year. [2018 c.108 §3]