amount allocated to such project by a State under this section. (2) Broadband credit dollar amount (A) In general The aggregate broadband credit dollar amount which may be allocated for any calendar year by any State shall not exceed the sum of— (i) $5,000,000, plus (ii) the amount that bears the same ratio to $2,500,000 as the population of individuals in the state residing in rural areas bears the population of individuals residing in rural areas in all States. (B) Broadband credit dollar amount carryforward (i) In general If the limitation under subparagraph (A) (determined without regard to this subparagraph) exceeds the aggregate amount of broadband credit dollar amounts allocated for any calendar year, such excess shall be treated as a broadband credit dollar amount carryforward and added to the limitation under such subparagraph for the 2 succeeding calendar years. (ii) Ordering rules Broadband credit dollar amount carryforwards shall be treated as used in the order in which they arose. (d) Qualifying broadband project For purposes of this section— (1) In general The term qualifying broadband project means any project which— (A) is designed solely to provide broadband service to 1 or more areas— (i) which are rural areas, and (ii) in which more than 50 percent of residential households do not have access to fixed, terrestrial broadband service which delivers at least 10 megabits per second downstream and at least 1 megabit service upstream, (B) results in gigabit capable Internet access to residential or commercial locations but only if at least 90 percent of the residential or commercial locations provided such access under the project are locations where, before the project, a broadband service provider— (i) did not provide service, or (ii) did not provide service which meets the minimum speed requirements described in subparagraph (A)(ii), and (C) is certified by the Secretary pursuant to paragraph (2). (2) Qualifying broadband project certification program (A) In general Not later than 180 days after