Extends] Advances sunset for tax credit for certified Opportunity Grant contributions. Applies to tax years beginning on or after January 1, 2018, and before January 1, 2023. Allows exception for taxpayer to claim credit for tax year beginning in 2023 calendar year, with certification issued at auction held on or after January 1, 2023, and before March 1, 2023. Takes effect on 91st day following adjournment sine die.