; and (iii) in a manner that ensures no entities participating in the bidding may collude or coordinate their bids. (B) Limitation The multiplier described in subparagraph (A)(ii) may not be greater than 6. (6) Reimbursement of costs The Board shall repay the Secretary, from funds in the AIF, for the costs to the Secretary in carrying out this subsection. (e) Additional bonds (1) In general The Board may issue such other bonds as the Board determines appropriate, the proceeds from which shall be deposited into the AIF. (2) No full faith and credit Interest and principal payments paid to holders of bonds issued pursuant to paragraph (1) shall be paid from the AIF, to the extent funds are available, and shall not be backed by the full faith and credit of the United States. (f) Definitions For purposes of this section: (1) Infrastructure provider The term infrastructure provider means an entity that seeks to finance a QIP. (2) Secretary The term Secretary means the Secretary of the Treasury. (3) State The term State means each of the several States, the District of Columbia, any territory or possession of the United States, and each Federally recognized Indian tribe. 3. Foreign earnings exclusion for purchase of infrastructure bonds (a) In general Subpart F of part III of subchapter N of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 966. Foreign earnings exclusion for purchase of infrastructure bonds (a) Exclusion In the case of a corporation which is a United States shareholder and for which the election under this section is in effect for the taxable year, gross income does not include an amount equal to the qualified cash dividend amount. (b) Qualified cash dividend amount For purposes of this section, the term qualified cash dividend amount means an amount of the cash dividends which are received during a taxable year by such shareholder from controlled foreign corporations equal to— (1) the multiplier determined under section 2(d)(5) of the Partnership