Code of 1986 with respect to any qualified contributions (as defined in such section) made by such individual during any taxable year beginning during such calendar year, and (ii) any corporation created or organized in such State to claim the credit determined under section 45AA of such Code with respect to any qualified contributions made by such corporation during any taxable year beginning during such calendar year. (B) With respect to the amount remaining after the allocation under subparagraph (A), such amount (as adjusted pursuant to paragraph (3)) shall be made available, in the manner described in subsection (b), for— (i) any individual to claim the credit allowed under section 25F of the Internal Revenue Code of 1986 with respect to any qualified contributions made by such individual during any taxable year beginning during such calendar year, and (ii) any corporation to claim the credit determined under section 45AA of such Code with respect to any qualified contributions made by such corporation during any taxable year beginning during such calendar year. (2) Carryover The amount of any allotment to a State under paragraph (1)(A) for any calendar year which is not claimed by taxpayers described in such paragraph during such calendar year shall be added to the allotment provided under paragraph (1)(B) for the subsequent calendar year. (3) Increase in nationwide volume cap For purposes of paragraph (1)(B), if the Secretary determines during any calendar year that the amount of qualified contributions made during such calendar year is equal to or greater than 90 percent of the total amount made available under such paragraph for such calendar year, such amount shall be increased by an amount equal to 5 percent of the total amount made available under such paragraph as of January 1 of such calendar year, with such increase to remain in effect for the subsequent calendar year. (b) First-Come, first-Serve For purposes of applying the volume cap under this section, such volume cap shall be applied based on