; (2) by striking the period at the end of paragraph (32) and inserting a comma; and (3) by adding at the end the following new paragraphs: (33) the Move America equity credit under section 42A(a)(1), plus (34) the Move America infrastructure fund credit under section 42A(b)(1). . (c) Treatment under alternative minimum tax and base erosion tax (1) Alternative minimum tax Section 38(c)(4)(B) of the Internal Revenue Code of 1986 is amended by redesignating clauses (iv) through (xii) as clauses (vi) through (xiv), respectively, and by inserting after clause (ii) the following new clauses: (iii) the credit determined under section 42A(a)(1), (iv) the credit determined under section 42A(b)(1), . (2) Base erosion tax Section 59A(b)(1)(B)(ii) of such Code is amended by striking plus at the end of subclause (I), by redesignating subclause (II) as subclause (III), and by inserting after subclause (I) the following new subclause: (II) the credit allowed under section 38 for the taxable year which is properly allocable to the sum of the Move America equity credit under section 42A(a)(1) and the Move America infrastructure fund credit under section 42A(b)(1), plus . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 42 the following new item: Sec. 42A. Move America credits. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (f) Reporting A State shall, at such time and in such manner as the Secretary of the Treasury shall require, report— (1) to the Secretary of the Treasury— (A) the amount of the Move America volume cap of the State for the calendar year which is exchanged under section 42A(c)(1) of the Internal Revenue Code of 1986 for a State credit limitation