; and (ii) is subject to sulfur dioxide allowance surrender provisions pursuant to CSAPR. (B) Continued applicability of Phase I allowance allocations In carrying out CSAPR, the Administrator shall provide that, for any compliance period, the allocation (whether through a Federal implementation plan or State implementation plan) of sulfur dioxide allowances for a coal refuse electric utility steam generating unit described in subparagraph (A) is equivalent to the allocation of the unit-specific sulfur dioxide allowance allocation identified for such unit for Phase I, as referenced in the notice entitled Availability of Data on Allocations of Cross-State Air Pollution Rule Allowances to Existing Electricity Generating Units (79 Fed. Reg. 71674 (December 3, 2014)). (C) Rules for allowance allocations For any compliance period under CSAPR that commences on or after January 1, 2017, any sulfur dioxide allowance allocation provided by the Administrator to a coal refuse electric utility steam generating unit described in subparagraph (A)— (i) shall not be transferable for use by any other source not located at the same coal refuse-fired facility as the relevant coal refuse electric utility steam generating unit; (ii) may be transferable for use by another source located at the same coal refuse-fired facility as the relevant coal refuse electric utility steam generating unit; (iii) may be banked for application to compliance obligations in future compliance periods under CSAPR