infrastructure fund, or (ii) any other taxable year in such period in which the fund is not a qualified infrastructure fund for the entire taxable year, shall not be treated as a credit allowance date for purposes of paragraph (1). (B) Compliance period For purposes of subparagraph (A), the term compliance period means the 10-taxable-year period beginning with the taxable year that includes the date of the original issue of the Move America investment. (C) Loss of qualification A fund shall cease to be a qualified infrastructure fund as of the date— (i) the fund redeems any Move America investment within the compliance period with respect to such investment, (ii) the proceeds of any Move America investment cease to be used for qualified investments, or (iii) the fund makes any investment which is not a qualified investment. (D) Expiration of credit If substantially all of the cash paid for any Move America investment is not used to make qualified investments designated under paragraph (2)(A)(i)(III) within 3 years of the date of original issue of such investment, any date described in paragraph (1)(B) occurring in a taxable year which ends after the date which is 3 years after such date of original issue shall not be treated as a credit allowance date for purposes of paragraph (1). (c) Move America credit allocation (1) Exchange of Move America bond volume cap (A) In general If a State has in effect a qualified allocation plan for a calendar year, the State may exchange (in such manner as the Secretary may prescribe) all or a portion of the State's Move America volume cap under section 142A(d) for such year for a State credit limitation. (B) Limitation The amount of a State's Move America volume cap for a calendar year which may be exchanged under subparagraph (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