period described in clause (i) a project ceases to be a qualified project, or ceases and then recommences to be a qualified project, the credit period with respect to such project shall include only the taxable years in such 10-year-period in which the project was a qualified project for the entire taxable year. (iii) Dispositions of property or interest relating to qualified project A project shall not cease to be a qualified project solely by reason of the disposition of the project (or an interest therein) if it is reasonably expected that such project will otherwise continue to be a qualified project. (iv) Treatment of credit in case of disposition If at any time during the 10-taxable-year period described in clause (i) a qualified project (or an interest therein) is disposed of— (I) the credit under paragraph (1) for any year in such period beginning after the date of the disposal shall be allowed to the acquiring person, and not to the person disposing of the project (or interest), and (II) the credit under paragraph (1) for the year of the disposal shall be allocated between such persons on the basis of the number of days during such year the project (or interest) was held by each. (3) Reallocation (A) In general If any qualified project is not placed in service within 3 years of the date of the allocation under subsection (c)(3), the State shall rescind the allocation under subsection (c)(3)(C)(i). Any allocation so rescinded may be reallocated by the State under subsection (c) (including to qualified infrastructure funds for purposes of the credit under subsection (b)) within the calendar year in which it is so rescinded. (B) Reversion Any rescinded allocation which is not reallocated under subparagraph (A) by the last day of the calendar year in which it is so rescinded shall revert to inclusion in the State's Move America volume cap under section 142A(d) as if it had never been exchanged under subsection (c)(1). (C) No multiple reallocations Any rescinded allocation which is reallocated under