Energy and Commerce of the House of Representatives. (e) Funding (1) Determination of amount of credit allowed Beginning with taxable year 2024 and ending with taxable year 2030, the Secretary shall, subsequent to the close of such taxable year, determine the total amount of the credit allowed under section 25F of the Internal Revenue Code of 1986 (as added by this section) with respect to such taxable year. (2) Transfer of expired and unused COVID–19 funding (A) In general Following any determination by the Secretary under paragraph (1), with respect to any amounts related to COVID–19 relief which— (i) were appropriated under any covered Act, and (ii) on the date of the determination described in such paragraph, were unobligated and the authority to obligate or expend such amounts has terminated, the Secretary shall (at such time and in such manner as the Secretary may provide) transfer a share of such appropriated amounts into the general fund of the Treasury of the United States in an amount equal to the amount determined under such paragraph. (B) Ordering For purposes of subparagraph (A), amounts appropriated under any covered Act which are described in such subparagraph shall be transferred— (i) in the order in which the authority to obligate or expend such amounts has terminated, or (ii) in the case of any amounts for which such authority terminated on the same date, in a pro rata manner. (3) Definitions In this subsection— (A) Covered Act The term covered Act means any of the following: (i) The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 ( Public Law 116–123