of this subsection, and (B) notwithstanding any other provision of this section, the rental reduction credit amount allocated to any building shall be zero unless such amount was allocated pursuant to a State rental reduction allocation plan meeting such requirements. Such plan shall only be adopted after such plan is made public and a reasonable period of time has been allowed for public comment. (2) General plan requirements A plan shall meet the requirements of this subsection only if— (A) the plan sets forth the criteria and priorities which a rental reduction credit agency of the State shall use in allocating the State rental reduction credit ceiling to eligible senior units within a building, and (B) the plan provides that no credit allocation shall be made which is not in accordance with the criteria and priorities set forth under subparagraph (A) unless such agency provides a written explanation to the general public for any credit allocation which is not so made and the reasons why such allocation is necessary. In establishing the criteria and priorities described in subparagraph (A), the State shall take into account the factors described in subparagraphs (B) and (C) of section 42(m)(1) and shall, to the maximum extent possible, coordinate such criteria and priorities with the State's qualified allocation plan under section 42. (3) Specific requirements A plan shall meet the requirements of this subsection only if— (A) the plan provides methods for determining— (i) the amount of rent which would be charged for a substantially similar unit in the same building which is not an eligible seniors unit for purposes of subsection (b)(2)(A), and (ii) the applicable percentage under subsection (d)(1), (B) the plan provides a procedure that the rental reduction credit agency (or an agent or other private contractor of such agency) will follow in monitoring for— (i) noncompliance with the provisions of this section and the qualified rental reduction agreement and in notifying the Internal Revenue Service of any