of jobs created and maintained (directly and indirectly) in the United States (including territories and possessions of the United States) as result of such allocation during the credit period and thereafter, (B) the degree to which the production of the renewable chemical demonstrates reduced dependence on imported feedstocks, petroleum, non-renewable resources, or other fossil fuels, (C) the technological innovation involved in the production method of the renewable chemical, (D) the energy efficiency and reduction in lifecycle greenhouse gases of the renewable chemical or of the production method of the renewable chemical, and (E) whether there is a reasonable expectation of commercial viability. (4) Redistribution If a credit amount allocated to a taxpayer for a taxable year with respect to any renewable chemical or renewable chemical production facility (determined without regard to this paragraph) exceeds the amount of the credit with respect to such chemical determined under this section on the taxpayer’s return for such taxable year— (A) the credit amount allocated to such taxpayer for such taxable year with respect to such renewable chemical shall be treated as being the amount so determined on the taxpayer’s return, and (B) such excess may be reallocated by the Secretary consistent with the requirements of this subsection. (5) Disclosure of allocations The Secretary shall, upon making an allocation of credit amount under this section, publicly disclose the identity of the taxpayer and the amount of the credit with respect to such taxpayer. (f) Coordination with production credit for renewable chemicals If a taxpayer makes an election under subsection (c)(1)(C)(ii) with respect to a renewable chemical production facility, a credit shall not be allowed under section 45S for any renewable chemical produced by such facility. (g) Regulations The Secretary shall issue such regulations or other guidance as may be necessary to carry out this section and section 45S. (h) Termination The Secretary may not