(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 of this subsection, the term qualified allocation plan means any plan— (I) which sets forth selection criteria to be used in determining infrastructure priorities of the State and allocating the State credit limitation among facilities (in accordance with clause (ii)) and infrastructure funds in the State, and (II) which provides a procedure that the State (or an agent or other private contractor of the State) will follow in monitoring for noncompliance with the provisions of this section and in notifying the Internal Revenue Service of such noncompliance. (ii) Limitation based on facility feasibility for Move America equity credits (I) In general In the case of an allocation with respect to any qualified facility for purposes of the Move America equity credit under subsection (a), such allocation shall not exceed the minimum amount which the State transportation authority or other applicable agency determines is required for the financial feasibility of the facility and its viability for completion and availability for public use throughout the credit period. (II) Minimum feasibility determination In making the determination under subclause (I), such entity shall consider the sources and uses of funds and the total financing planned for the facility, any proceeds or