under section 45S for any renewable chemical produced by such facility. (g) Regulations The Secretary shall issue such regulations or other guidance as may be necessary to carry out this section and section 45S. (h) Termination The Secretary may not allocate any credit amount under this section to any taxable year which begins more than 5 years after the date of the enactment of this section. . (c) Credits allowable against alternative minimum tax Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating clauses (vii) through (ix) as clauses (ix) through (xi), respectively, and by inserting after clause (vi) the following new clauses: (vii) the credit determined under section 45S, (viii) the credit determined under section 46 to the extent that such credit is attributable to the renewable chemical production facilities credit under section 48E, . (d) Clerical amendments (1) The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45S. Credit for production of renewable chemicals. . (2) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 48E. Investment credit for renewable chemical production facilities. . (e) Effective dates The amendments made by this section shall apply to renewable chemicals produced and renewable chemical production facilities placed in service after the date of the enactment of this Act, in taxable years ending after such date.