this section. (2) Clinical testing (A) In general The term clinical testing means any human clinical testing— (i) which is carried out under an exemption for a drug being tested as an antibiotic or antifungal drug under section 505(i) of the Federal Food, Drug, and Cosmetic Act (or regulations issued under such section), (ii) which occurs before the date on which an application with respect to such drug is approved under section 505(b) of such Act or, if the drug is a biological product, before the date on which a license for such drug is issued under section 351 of the Public Health Service Act, and (iii) which is conducted by or on behalf of the taxpayer to whom exemption under section 505(i) of such Act is granted. (B) Testing must be related to use as qualified infectious disease product Human clinical testing shall be taken into account under subparagraph (A) only to the extent such testing is related to the use of the drug as a qualified infectious disease product. (c) Coordination with credit for increasing research expenditures (1) In general Except as provided in paragraph (2), any qualified clinical testing expenses for a taxable year to which an election under this section applies shall not be taken into account for purposes of determining the credit allowable under section 41 for such taxable year. (2) Expenses included in determining base period research expenses Any qualified clinical testing expenses for any taxable year which are qualified research expenses (within the meaning of section 41(b)) shall be taken into account in determining base period research expenses for purposes of applying section 41 to subsequent taxable years. (d) Definitions and special rules (1) Qualified infectious disease product For purposes of this section, the term qualified infectious disease product means any drug or biological product for human use that— (A) is intended to treat a serious or life-threatening infection, including those caused by— (i) an antibacterial or antifungal resistant pathogen (including novel