(a) Special Excelsior Jobs Program rates for gas or electric service, as further described in subdivision 12-d of section 66 of the Public Service Law, may remain available to participants as defined in this article for a period of up to 10 years commencing in the first taxable year that the participant receives a certificate of tax credit, or the first taxable year listed on its preliminary schedule of benefits, whichever is later. Provided however, if a participant is removed from the Excelsior Jobs Program pursuant to this article, the Excelsior Jobs Program rates may be denied.