; and (2) by adding at the end the following new paragraph: (5) Allocation of unutilized limitation (A) In general Any unutilized national megawatt capacity limitation shall be allocated by the Secretary under paragraph (3) as rapidly as is practicable after December 31, 2020— (i) first to facilities placed in service on or before such date to the extent that such facilities did not receive an allocation equal to their full nameplate capacity; and (ii) then to facilities placed in service after such date in the order in which such facilities are placed in service. (B) Unutilized national megawatt capacity limitation The term unutilized national megawatt capacity limitation means the excess (if any) of— (i) 6,000 megawatts, over (ii) the aggregate amount of national megawatt capacity limitation allocated by the Secretary before January 1, 2021, reduced by any amount of such limitation which was allocated to a facility which was not placed in service before such date. (C) Coordination with other provisions In the case of any unutilized national megawatt capacity limitation allocated by the Secretary pursuant to this paragraph— (i) such allocation shall be treated for purposes of this section in the same manner as an allocation of national megawatt capacity limitation; and (ii) subsection (d)(1)(B) shall not apply to any facility which receives such allocation. . (b) Transfer of credit by certain public entities (1) In general Section 45J is amended— (A) by redesignating subsection (e) as subsection (f); and (B) by inserting after subsection (d) the following new subsection: (e) Transfer of credit by certain public entities (1) In general If, with respect to a credit under subsection (a) for any taxable year— (A) the taxpayer would be a qualified public entity