; and (II) does not have an eligible scholarship-granting organization (as described in section 25F(c)(3)(B) of the Internal Revenue Code of 1986) located in such State. (ii) Unclaimed credits On or after April 1 of any applicable year, the Secretary of Education may reallocate, to one or more other States that have eligible scholarship-granting organizations and eligible workforce training organizations in the States, without regard to paragraph (2), the allocation of a State for which the State's allocation has not been claimed. (d) Definitions The definitions of terms in section 25F(c) of the Internal Revenue Code of 1986 apply to those terms as used in this title. (e) Authorization of appropriations For the purpose of administering this section and sections 25F and 45AA of the Internal Revenue Code of 1986, there are authorized to be appropriated, and there are appropriated, such sums as may be necessary for fiscal year 2023 and each succeeding fiscal year.