property (not including a building or its structural components), but only if such property is used as an integral part of the qualifying offshore wind facility, and (B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable. (d) Qualifying credit for offshore wind facilities program (1) Establishment (A) In general Not later than 180 days after the date of the enactment of this section, the Secretary, in consultation with the Secretary of Energy and the Secretary of the Interior, shall establish a qualifying credit for offshore wind facilities program to consider and award certifications for qualified investments eligible for credits under this section to qualifying offshore wind facility sponsors. (B) Limitation The total amount of megawatt capacity for offshore facilities with respect to which credits may be allocated under the program shall not exceed 3,000 megawatts. (2) Certification (A) Application period Each applicant for certification under this paragraph shall submit an application containing such information as the Secretary may require beginning on the date the Secretary establishes the program under paragraph (1). (B) Period of issuance An applicant which receives a certification shall have 5 years from the date of issuance of the certification in order to place the facility in service and if such facility is not placed in service by that time period, then the certification shall no longer be valid. (3) Selection criteria In determining which qualifying offshore wind facilities to certify under this section, the Secretary shall— (A) take into consideration which facilities will be placed in service at the earliest date, and (B) take into account the technology of the facility that may lead to reduced industry and consumer costs or expand access to offshore wind. (4) Review, additional allocations, and reallocations (A) Review Periodically, but not later than 4 years after the date of the enactment of this section, the Secretary shall review the credits allocated