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What are the limits for carrying forward an unused EV tax credit for business purposes?

 
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What are the limits for carrying forward an unused EV tax credit for business purposes?

 To the extent the vehicle is used in the purchaser’s business, a proportionate amount of the credit is treated as a general business credit and the unused business credit can be carried over to another tax year.

What are the limits for carrying forward an unused EV tax credit for business purposes?

Is there a limit to the number of years unused general business credits can be carried forward?  What if I report a loss on my business this year and next year, for example?

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