financing costs, and retained and transferred risk. (C) Special rules relating to Move America equity credit (i) Limitation The amount allocated to a qualified facility under subparagraph (A)(i) shall not exceed the eligible basis of such facility. (ii) Eligible basis For purposes of this section, except as provided in clause (iii), the eligible basis of any qualified facility is the lesser of— (I) the portion of the basis of such facility which is attributable to the aggregate amount of equity investment of all taxpayers in the costs of the facility which are subject to the allowance for depreciation (determined as of the last day of the calendar year in which the facility is placed in service), or (II) 20 percent of the costs of the facility which are subject to the allowance for depreciation (determined as of the last day of the calendar year in which the facility is placed in service). (iii) Exclusion of government assistance Eligible basis shall not include any portion of the basis of such facility which is attributable to any assistance or financing provided by a Federal, State, or local government (determined as of the last day of the calendar year in which the facility is placed in service). (D) Reversion of unallocated limitation Any portion of the State credit limitation for any calendar year which remains unallocated as of the last day of such calendar year shall revert to inclusion in the State's Move America volume cap under section 142A(d) as if it had never been exchanged under paragraph (1). . (b) Credits made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended— (1) by striking plus at the end of paragraph (31)