is moved from the People's Republic of China to the United States. (2) Qualifying near-shoring project expenses (A) In general The term qualifying near-shoring project expenses means any eligible expenses which are— (i) made pursuant to a qualified near-shoring project, and (ii) certified by the Secretary under subsection (c) as eligible for the credit under this section. (B) Qualifying near-shoring project For purposes of this subpart, the term qualifying near-shoring project means a project under which 2/3 or more of the operations of a trade or business of the taxpayer is moved from the People's Republic of China to an Americas partner country. (3) Eligible expenses The term eligible expenses means any expenses paid or incurred in connection with moving the operations of the trade or businesses. (4) Americas partner country For purposes of this section, the term Americas partner country has the meaning given such term under section 2 of the Americas Act . (c) Qualifying re-Shoring and near-Shoring project program (1) Establishment (A) In general Not later than 180 days after the date of enactment of this section, the Secretary, in consultation with the United States Trade Representative, shall establish a qualifying re-shoring and near-shoring project program to consider and award certifications for eligible expenses among taxpayers with qualifying re-shoring projects and qualifying near-shoring projects. (B) Limitation (i) In general The total amount of credits that may be allocated under the program shall not exceed $10,000,000,000. (ii) Sense of Congress It is the sense of Congress that the limitation under clause (i) should be increased after the date on which the Secretary notifies the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives that 80 percent of such limitation has been allocated. (2) Certification (A) Application period Each applicant for certification under this paragraph shall submit an application containing such information as the