each product designated under this subsection. Such period shall not be less than 5 years and shall not be more than 10 years. Such period shall be determined on the basis of the incentive needed with respect to each such product taking into account the market factors with respect to such product. (f) Other definitions and special rules For purposes of this section— (1) Commission The term Commission means the 21st Century American Manufacturing Commission established under section 102 of the Next Generation American Manufacturing Act of 2017 . (2) Reduction in basis For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed (determined without regard to subsection (d)). (3) No double benefit The amount of any deduction or other credit allowable under this chapter with respect to any property shall be reduced by the amount of the credit allowed under subsection (a) for such property (determined without regard to subsection (d)). (4) Property used by tax-exempt entity In the case of property whose use is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such property to the person or entity using such property shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such property (determined without regard to subsection (d)). For purposes of subsection (d), property to which this paragraph applies shall be treated as property used by the taxpayer in the conduct of a trade or business. (5) Property used outside United States, etc., not qualified No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1). (6) Recapture The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a)