of this section— (1) Manufacturing property (A) In general The term manufacturing property means tangible property used in the United States in the trade or business of manufacturing tangible personal property. (B) Manufacturing of residential real property not included Such term does not include property used to manufacture residential real property, including such property used on a transient basis. (2) Existing manufacturing property The term existing manufacturing property means any property which was a manufacturing facility, or a part of a manufacturing facility, at any time during the period beginning 5 years before the date of the enactment of this section and ending on the day before its purchase by the taxpayer. (3) Former manufacturing property The term former manufacturing property means any property (other than an existing manufacturing property) which was a manufacturing facility, or a part of a manufacturing facility, at any time before the period described in paragraph (2). (4) Future manufacturing property The term future manufacturing property means any existing or former manufacturing property on which there are no permanent vertical structures. (5) Manufacturing real property The term manufacturing real property means manufacturing property which is land or section 1250 property (as defined in section 1250(c)). (6) Manufacturing tangible personal property The term manufacturing tangible personal property means manufacturing property which is tangible property other than manufacturing real property. (d) Credit not allowable for certain relocations of manufacturing facilities This section shall not apply to property acquired as part of a relocation of a manufacturing facility unless the new location— (1) is in a different State than the prior location, or (2) is more than 100 miles from the prior location. (e) Special rules (1) Credit not allowable if remediation deduction claimed This section shall not apply to any property located on a site with respect to which the taxpayer (or a related