because the project subject to the certification has been delayed as a result of third party opposition or litigation to the proposed project. (C) Reallocation If the Secretary determines that credits under this section are available for reallocation pursuant to the requirements set forth in subparagraph (B), the Secretary is authorized to conduct an additional program for applications for certification. (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. (e) Recapture (1) In general If during the recapture period there is a recapture event, then the tax imposed by this chapter for the taxable year in which such recapture period ends shall be increased by the sum of— (A) the aggregate decrease in the credits allowed to the taxpayer under section 38 for all prior taxable years which would have resulted if no credit had been determined under this section with respect to the qualifying infant formula manufacturing project, plus (B) interest at the underpayment rate established under section 6621 on the amount determined under subparagraph (A) for each prior taxable year for the period beginning on the due date for filing the return for the prior taxable year involved. (2) Recapture event For purposes of this subsection, the term recapture event means— (A) a failure by the taxpayer to meet the requirements of the certification made by the taxpayer under subsection (d)(1)(A)(i), or (B) any property with respect to which an allocation was made under this section ceases to be eligible property which is part of a qualifying infant formula manufacturing project. (3) Recapture period For purposes of this subsection, the term recapture period means the 1-year period beginning on the date on which a qualifying infant formula manufacturing project with respect to which an allocation is made under this section is placed in service. (4) No deduction for interest No