an application for such certification. . (g) Credit for certain related expenditures (1) Credit for certain expenditures for public infrastructure Section 47(c)(2) of such Code is amended by adding at the end the following new subparagraph: (E) Treatment of certain expenditures for public infrastructure (i) In general In the case of any qualified rehabilitated building, expenditures for qualified public infrastructure (or improvements thereto) shall be treated for purposes of this section as qualified rehabilitation expenditures with respect to such building if providing such qualified public infrastructure is related to such building and is required by any State or local government. (ii) Limitation The amount treated as qualified rehabilitation expenditures with respect to any building under clause (i) shall not exceed 25 percent of the qualified rehabilitation expenditures with respect to such building (determined after the application of clause (i) and subparagraph (F)). (iii) Bonus credit amount In the case of any amount treated as qualified rehabilitation expenditures under clause (i), subsection (a)(1) shall be applied by substituting 25 percent for 15 percent . (iv) Qualified public infrastructure For purposes of this subparagraph, the term qualified public infrastructure means water and sewer lines, electrical lines and equipment, telecommunications lines and equipment, and road and sidewalks, which are located in the public right of way and are not owned by the taxpayer. . (2) Credit for expansion and adjacent buildings with respect to qualified rehabilitated buildings other than certified historic structures Section 47(c)(2) of such Code, as amended by paragraph (1), is amended by adding at the end the following new subparagraph: (F) Treatment of building expansions and certain adjacent buildings with respect to qualified rehabilitated buildings other than certified historic structures (i) In general In the case any qualified rehabilitated building other than a certified historic structure— (I) clause