under this subsection, over (ii) the credits previously claimed by such institution for such program under this section. (B) Five-year limitation No amounts paid or incurred after the 5-year period beginning on the date a credit dollar amount is allocated to an eligible educational institution for a qualified environmental justice program shall be taken into account under subsection (a) with respect to such institution for such program. (C) Allocation limitation The total amount of credits that may be allocated under the program shall not exceed— (i) $1,000,000,000 for each of 2020, 2021, 2022, 2023, and 2024, and (ii) $0 for each subsequent year. (f) Requirements (1) In general An eligible educational institution that has been allocated credit dollar amounts under this section for a qualified environmental justice project for a taxable year shall— (A) make publicly available the application submitted to the Secretary under subsection (e) with respect to such project, and (B) submit an annual report to the Secretary that describes the amounts paid or incurred for, and expected impact of, such project. (2) Failure to comply In the case of an eligible educations institution that has failed to comply with the requirements of this subsection, the credit dollar amount allocated to such institution under this section is deemed to be $0. (g) Public disclosure The Secretary, upon making an allocation of credit dollar amounts under this section, shall publicly disclose— (1) the identity of the eligible educational institution receiving the allocation, and (2) the amount of such allocation. . (b) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (2) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (c) Clerical amendment The table of sections for subpart C 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 36B the following new