Any business electing to change its tax status to that of Small Business Corporation may carry-forward any unused tax credits earned under this Act to the stockholders in the Small Business Corporation on a pro-rata basis, provided that the unused tax credit was earned during an income year which ended prior to January 1, 1989 and which unused tax credit was earned under the Arkansas Enterprise Zone Act of 1983 (Arkansas Code Annotated 15-4-80 et. seq.)