Is ESA counted for T credits

Any IB claimed before '95 is not counted as income for tax credits, however, I note that on this years form, its asks for amounts of conrtib ESA ( taxable benefits) .At the same time, on the form, its still states NOT to enter IB claimed before '95
For yr end 2013 , therefore, as before IB will not be counted, BUT does this mean that for yr end 2014, persons prev on IB then transferred to ESA will lose tax credit money as it will then be counted?