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 Secretary may require. (B) Time for making expenses Each applicant for certification shall have 5 years from the date of acceptance by the Secretary of the application to pay or incur the eligible expenses certified under the program. (3) Selection criteria In determining which qualifying re-shoring projects and qualifying near-shoring projects to certify under this section, the Secretary— (A) shall take into consideration— (i) projects which create strategic supply chains, products, or entities (as identified under section 254(b) of the Americas Act ) within the United States, (ii) projects which create strategic supply chains, products, or entities (as so identified) within an Americas partner country, and (iii) projects which create other industries within the United States or a Americas partner country, (B) shall take into consideration which projects— (i) will provide the greatest domestic job creation (both direct and indirect), (ii) will create capital investment, and (iii) will increase manufacturing. (4) Disclosure of allocations The Secretary shall, upon making a certification under this subsection, publicly disclose the identity of the applicant and the amount of the credit with respect to such applicant. (d) Recapture (1) In general If there is an applicable transaction before the close of the 10-year period beginning with the first day of the taxable year for which a credit is allowed under this section, then the tax under this chapter for the taxable year in which such transaction occurs shall be increased by the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under subsection (a). (2) Exception Paragraph (1) shall not apply if the