rule similar to the rule under section 50(a)(2) (relating to recapture if property ceases to qualify for progress expenditures). (g) Recapture (1) In general If, before the end of the 5-year period beginning on the date on which the rehabilitation of the building is completed— (A) the taxpayer disposes of such taxpayer’s interest in such building, or (B) such building ceases to be used as the principal residence of the taxpayer or ceases to be a certified historic structure, the taxpayer’s tax imposed by this chapter for the taxable year in which such disposition or cessation occurs shall be increased by the recapture percentage of the credit allowed under this section for all prior taxable years with respect to such rehabilitation. (2) Recapture percentage For purposes of paragraph (1), the recapture percentage shall be determined in accordance with the table under section 50(a)(1)(B), deeming such table to be amended— (A) by striking If the property ceases to be investment credit property within— and inserting If the disposition or cessation occurs within— , and (B) in clause (i) by striking One full year after placed in service and inserting One full year after the taxpayer becomes entitled to the credit . (3) Transfer between spouses or incident to divorce In the case of any transfer described in subsection (a) of section 1041 (relating to transfers between spouses or incident to divorce)— (A) the foregoing provisions of this subsection shall not apply, and (B) the same tax treatment under this subsection with respect to the transferred property shall apply to the transferee as would have applied to the transferor. (h) Basis adjustments For purposes of this subtitle, if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed. (i) Processing fees Any State may impose a fee for the processing of applications for