; (2) to the Secretary of the Treasury and any taxpayer who is the project sponsor of a qualified project receiving an allocation under section 42A(c)(3)(A)(i) of such Code, the date on which the qualified project is placed in service; and (3) to the Secretary of the Treasury and any taxpayer holding a Move America investment, a certification that the entity which issued the investment is a qualified infrastructure fund and that the investment will be used to make qualified investments designated for purposes of section 42A(b)(2)(A)(i)(III) of the Internal Revenue Code of 1986. For purposes of this subsection, any term used in this subsection that is also used in section 42A or 142A of such Code has the same meaning as when used in such section.