(A) shall not include any portion of such cap which is attributable to an amount of State credit limitation which has reverted under paragraph (3)(D) or subsection (a)(3)(B) or (b)(2)(A)(iv). (2) State credit limitation For purposes of this section, the State credit limitation with respect to any State for a calendar year is a dollar amount equal to 25 percent of the Move America volume cap exchanged under paragraph (1) for such calendar year. (3) Allocation (A) In general A State may allocate the State credit limitation, according to the qualified allocation plan, for any calendar year among— (i) qualified projects in the State for purposes of the Move America project credit under subsection (a), and (ii) qualified infrastructure funds in the State for purposes of the Move America infrastructure fund credit under subsection (b). (B) Qualified allocation plan (i) In general For purposes of this subsection, the term qualified allocation plan means any plan— (I) which sets forth selection criteria to be used in determining infrastructure priorities of the State and allocating the State credit limitation among projects (in accordance with clause (ii)) and infrastructure funds in the State, and (II) which provides a procedure that the State (or an agent or other private contractor of the State) will follow in monitoring for noncompliance with the provisions of this section and in notifying the Internal Revenue Service of such noncompliance. (ii) Limitation based on project feasibility for Move America project credits (I) In general In the case of an allocation with respect to any qualified project for purposes of the Move America project credit under subsection (a), such allocation shall not exceed the minimum amount which the State transportation authority or other applicable agency determines is required for the financial feasibility of the project and its viability for completion and availability for public use throughout the credit period. (II) Minimum feasibility determination In making the determination under