; and (B) final assembly of the rolling stock has occurred in the United States; or (4) including domestic material will increase the cost of the overall project by more than 25 percent. (c) Written waiver determination and annual report (1) Waiver procedure Not later than 120 days after the submission of a request for a waiver, the Secretary shall make a determination under subsection (b)(1), (b)(2), or (b)(4) as to whether to waive subsection (a). (2) Public notification and comment (A) In general Not later than 30 days before making a determination regarding a waiver described in paragraph (1), the Secretary shall provide notification and an opportunity for public comment on the request for such waiver. (B) Notification requirements The notification required under subparagraph (A) shall— (i) describe whether the application is being made for a waiver described in subsection (b)(1), (b)(2) or (b)(4); and (ii) be provided to the public by electronic means, including on the public website of the Department of Transportation. (3) Determination Before a determination described in paragraph (1) takes effect, the Secretary shall publish a detailed justification for such determination that addresses all public comments received under paragraph (2)— (A) on the public website of the Department of Transportation