(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) substantially all of such cash is used by the qualified infrastructure fund to make qualified investments, and (III) such investment is designated for purposes of this subsection by the qualified infrastructure fund, including a designation of the qualified investment which will be made with such investment. (ii) Limitation The maximum amount of equity investments issued by a qualified infrastructure fund in a calendar year which may be designated under clause (i)(III) by such fund shall not exceed— (I) the portion of the State credit limitation allocated under subsection (c)(3)(A)(ii) to such fund in such calendar year, multiplied by (II) 2. (iii) Expiration If the limitation determined under clause (ii) with respect to an infrastructure fund for a calendar year exceeds the amount of equity investments designated under clause (i)(III) by such fund in such year, the State shall rescind such excess allocation. Any allocation so rescinded may be reallocated by the State under subsection (c) (including to qualified projects for purposes of the credit under subsection (a)) within the immediately succeeding calendar year. (iv) Reversion Any rescinded allocation which is not reallocated under clause (iii) by the last day of such immediately succeeding calendar year shall revert to inclusion in the State's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). (v) No multiple reallocations Any rescinded allocation which is reallocated under clause (iii) and is subsequently rescinded shall not be further reallocated and shall immediately revert to inclusion in the Move America volume cap as provided in clause (iv). (vi) Special rules Rules similar to the rules of paragraphs (3) and (4) of section 45D(b) shall apply with respect