Yes. To the extent that a qualified taxpayer under the Brownfield credit or Historic Preservation credit provisions is included within a unitary business group taxpayer for relevant tax years, the qualified taxpayer's unused pre-2008 Brownfield credit and/or Historic Preservation credit (i.e. such credits earned under the SBT) may be applied against the tax liability imposed on the entire unitary business group taxpayer (of which the qualified taxpayer is a member) for the tax years the carryforward would have been available under the SBT. See MCL 208.1435(8) and 208.1437(18)