E.__For the 5th year, on 50% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 4th year of participation;

F.__For the 6th year, on 40% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 5th year of participation;

G.__For the 7th year, on 30% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 6th year of participation;

H.__For the 8th year, on 20% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 7th year of participation;

I.__For the 9th year, on 10% of the total amount manufactured and exported, plus an additional credit of 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 8th year of participation; and

J.__For the 10th year, on 17.5__per gallon on the amount in excess of 110% of the amount manufactured and exported in the 9th year of participation.

A brewer may not claim a credit available pursuant to this subsection that exceeds the amount of excise taxes due from that brewer pursuant to section 1652.

3.__Rules; forms.__The bureau shall adopt rules necessary for the implementation of this section, including forms to be made available to brewers.__Rules adopted pursuant to this subsection are routine technical rules pursuant to Title 5, chapter 375, subchapter 2-A.