; and (ii) not later than the due date (including extensions) for filing the return of tax for such taxable year. (C) Information to be submitted An application for a grant under paragraph (1) shall include such information and be in such form as the Secretary of the Treasury may require to state the amount of the credit allowable (but for the receipt of a grant under this subsection) under section 48E for the taxable year for the qualified investment with respect to which such application is made. (3) Time for payment of grant (A) In general The Secretary of the Treasury shall make payment of the amount of any grant under paragraph (1) during the 30-day period beginning on the later of— (i) the date of the application for such grant