year which remains unallocated as of the last day of such 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 paragraph (1). . (b) Credits made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended— (1) by striking plus at the end of paragraph (35)