(A) for the construction of a facility (designated for purposes of this section by the taxpayer at such time and in such form and manner as the Secretary shall prescribe) in the United States to manufacture a qualified product (including amounts for professional services necessary for the planning of such construction), and (B) for the purchase of specialized equipment for use at such facility and required for the manufacture of such product. (2) Qualified product The term qualified product means any product which, prior to construction of the facility with respect to which a credit is allowed under this section, the taxpayer has produced and sold to a bona fide purchaser, and such purchaser has placed such product in service. (d) Special rules For purposes of this section— (1) Recapture (A) In general If, as of the close of any taxable year, there is a recapture event with respect to any facility of the taxpayer with respect to which a credit was allowed under this section, then the tax of the taxpayer under this chapter for such taxable year shall be increased by an amount equal to the product of— (i) the applicable recapture percentage, and (ii) the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted if the qualified facility construction expenditures of the taxpayer described in subsection (c)(1) with respect to such facility had been zero. (B) Applicable recapture percentage (i) In general For purposes of this subsection, the applicable recapture percentage shall be determined in accordance with the following table: If the recapture event  occurs in: The applicable recapture percentage is: Year 1 100 Year 2 80 Year 3 60 Year 4 40 Year 5 20 Years 6 and thereafter 0. (ii) Years For purposes of clause (i), year 1 shall begin on the first day of the taxable year in which the facility with respect to which a credit was allowed under this subsection was placed in service. (C) Recapture event For purposes of this paragraph— (i) In general A recapture