in which it is so rescinded shall revert to inclusion in the State's Move America volume cap under section 142A(d) as if it had never been exchanged under subsection (c)(1). (C) No multiple reallocations Any rescinded allocation which is reallocated under subparagraph (A) and is subsequently rescinded shall not be further reallocated and shall immediately revert to inclusion in the Move America volume cap as provided in subparagraph (B). (4) Coordination with deduction for depreciation, etc (A) In general In the case of any taxable year in the credit period with respect to a qualified project, the total deduction allowable to the taxpayer for depreciation for the taxable year with respect to property which is part of such project shall be reduced (but not below zero) by the amount of the credit allowed under paragraph (1) for such taxable year. (B) No adjustment to basis No reduction or adjustment in basis shall be made as a result of the application of subparagraph (A). (b) Move America infrastructure fund credits (1) Allowance of credit (A) In general For purposes of section 38, in the case of a taxpayer who holds a Move America investment on a credit allowance date of such investment which occurs during the taxable year, the Move America infrastructure fund credit for such taxable year is an amount equal to 5 percent of the amount paid to the qualified infrastructure fund for such investment at its original issue. (B) Credit allowance date For purposes of subparagraph (A), except as provided in paragraph (3), the term credit allowance date means with respect to any Move America investment— (i) the date on which such investment is initially made, and (ii) each of the 9 anniversary dates of such date thereafter. (2) Definitions For purposes of this section— (A) Move America investment (i) In general The term Move America investment means any equity investment in a qualified infrastructure fund, if— (I) such investment is acquired by the taxpayer at its original issue solely in exchange for cash, (II)