that has not been invested in any other asset before the date that is 3 years after the date such cash is received shall not be taken into account in determining investments made by the fund. (D) Expiration of credit If substantially all of the cash paid for any Move America investment is not used to make qualified investments designated under paragraph (2)(A)(i)(III) within 3 years of the date of original issue of such investment, any date described in paragraph (1)(B) occurring in a taxable year which ends after the date which is 3 years after such date of original issue shall not be treated as a credit allowance date for purposes of paragraph (1). (c) Move America credit allocation (1) Exchange of Move America bond volume cap (A) In general If a State has in effect a qualified allocation plan for a calendar year, the State may exchange (in such manner as the Secretary may prescribe) all or a portion of the State's Move America volume cap under section 142A(d) for such year for a State credit limitation. (B) Limitation The amount of a State's Move America volume cap for a calendar year which may be exchanged under subparagraph (A) shall not include any portion of such cap which is attributable to an amount of State credit limitation which has reverted under paragraph (3)(D) or subsection (a)(3)(B) or (b)(2)(A)(iv). (2) State credit limitation For purposes of this section, the State credit limitation with respect to any State for a calendar year is a dollar amount equal to 25 percent of the Move America volume cap exchanged under paragraph (1) for such calendar year. (3) Allocation (A) In general A State may allocate the State credit limitation, according to the qualified allocation plan, for any calendar year among— (i) qualified facilities in the State for purposes of the Move America equity credit under subsection (a), and (ii) qualified infrastructure funds in the State for purposes of the Move America infrastructure fund credit under subsection (b). (B) Qualified allocation plan (i) In general For purposes