to the Secretary under subparagraph (A) shall include a plan that— (i) describes how the qualified community development financial institution will expand or maintain its lending and investing activity in its target market as a result of qualified CDFI investments, and (ii) includes such other information as required by the Secretary. (4) Carryover of unused limitation If the new investment tax credit limitation for any calendar year exceeds the aggregate amount allocated under paragraph (2) for such year, such limitation for the succeeding calendar year shall be increased by the amount of such excess. (5) Authorization of user fees (A) In general The Secretary may charge a user fee for a request for an allocation of the limitation under paragraph (3). (B) Use of fees Any fees collected by the Secretary pursuant to subparagraph (A) may be used to contract with third parties to verify information relating to the qualification of an entity as a qualified community development financial institution. (C) Limitation The fee charged under subparagraph (A) shall not exceed 0.05 percent of the amount of the allocation requested. (e) Regulations The Secretary shall prescribe such regulations as may be appropriate to carry out this section, including regulations— (1) which limit the credit under this section for investments which directly or indirectly receive a Federal tax benefit (including a credit under section 42 or an exclusion from gross income under section 103), (2) which prevent the abuse of the purposes of this section, (3) which impose appropriate reporting requirements, and (4) which provide rules for allocations under subsection (d)(3) to persons that have been certified as emerging community development financial institutions under section 105 of the Community Development Banking and Financial Institutions Act of 1994. . (b) Part of general business credit Section 38(b) of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ,