under this section, the Secretary shall take into consideration which projects— (A) will provide the greatest domestic job creation and retention (both direct and indirect) during the credit period, (B) will provide the largest amount of medical personal protective equipment for which there is the greatest need for purposes of the Strategic National Stockpile (as described in section 319F–2(a) of the Public Health Service Act (42 U.S.C. 247d–6b(a))), (C) have the greatest potential for helping to achieve medical manufacturing independence for the United States, and (D) have the greatest potential to meet sudden surges in demand for personal protective equipment. (4) Review and redistribution (A) Review Not later than 3 years after the date of enactment of this section, the Secretary shall review the credits allocated under this section as of such date. (B) Redistribution The Secretary may reallocate credits awarded under this section if the Secretary determines that— (i) there is an insufficient quantity of qualifying applications for certification pending at the time of the review, or (ii) any certification made pursuant to paragraph (2) has been revoked pursuant to paragraph (2)(B) because the project subject to the certification has been delayed as a result of third party opposition or litigation to the proposed project. (C) Reallocation If the Secretary determines that credits under this section are available for reallocation pursuant to the requirements set forth in paragraph (2), the Secretary is authorized to conduct an additional program for applications for certification. (5) Disclosure of allocations The Secretary shall, upon making a certification under this subsection, publicly disclose the identity of the applicant and the amount of the credit with respect to such applicant. . (b) Conforming amendments (1) Section 46 of the Internal Revenue Code of 1986 is amended— (A) by striking and at the end of paragraph (5)