; (2) by striking the period at the end of paragraph (36) and inserting a comma; and (3) by adding at the end the following new paragraphs: (37) the Move America project credit under section 42A(a)(1), plus (38) the Move America infrastructure fund credit under section 42A(b)(1). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 42 the following new item: Sec. 42A. Move America credits. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (e) Reporting A State shall, at such time and in such manner as the Secretary of the Treasury shall require, report— (1) to the Secretary of the Treasury— (A) the amount of the Move America volume cap of the State for the calendar year which is exchanged under section 42A(c)(1) of the Internal Revenue Code of 1986 for a State credit limitation; (B) the amount (if any) of the State credit limitation allocated under section 42A(c)(3)(A)(i) of such Code to qualified projects, the amount so allocated to each such project, and the taxpayer with respect to such project (including the name of the taxpayer and any other identifying information as the Secretary of the Treasury shall require); and (C) the amount (if any) of the State credit limitation allocated under section 42A(c)(3)(A)(ii) of such Code to qualified infrastructure funds, the amount so allocated to each such fund, and each taxpayer holding any Move America investment with respect to any such fund (including the name of the taxpayer and any other identifying information as the Secretary of the Treasury shall require); (2) to the Secretary of the Treasury and any taxpayer who is the project sponsor of a qualified project receiving an allocation under section 42A(c)(3)(A)(i) of such Code, the date on which the qualified project is placed in service