; and (2) each of the 4 anniversary dates of such date thereafter. (c) Qualified Holding Company equity investment For purposes of this section, the term qualified Holding Company equity investment means any equity investment originally issued by the Holding Company to the taxpayer under section 5(a)(1) of the Infrastructure Bank for America Act of 2020 not later than 3 years after the date of the enactment of such Act. (d) Holding Company For purposes of this section, the term Holding Company means the Infrastructure Bank Holding Company established by the Infrastructure Bank for America Act of 2020. (e) Basis reduction The basis of any qualified Holding Company equity investment shall be reduced by the amount of any credit determined under this section with respect to such investment.