conducted in Puerto Rico shall be made without regard to any exclusion under section 3401(a)(8) for remuneration paid for services in Puerto Rico. (2) Coordination with minimum tax For purposes of determining alternative minimum taxable income under section 55, qualified business income shall be determined without regard to any adjustments under sections 56 through 59. (3) Deduction limited to income taxes The deduction under subsection (a) shall only be allowed for purposes of this chapter. (4) Regulations The Secretary shall prescribe such regulations as are necessary to carry out the purposes of this section, including regulations— (A) for requiring or restricting the allocation of items and wages under this section and such reporting requirements as the Secretary determines appropriate, and (B) for the application of this section in the case of tiered entities. (g) Termination This section shall not apply to taxable years beginning after December 31, 2025. . (b) Accuracy-related penalty on determination of applicable percentage Section 6662(d)(1) is amended by inserting at the end the following new subparagraph: (C) Special rule for taxpayers claiming section 199A deduction In the case of any taxpayer who claims the deduction allowed under section 199A for the taxable year, subparagraph (A) shall be applied by substituting 5 percent for 10 percent . . (c) Conforming amendments (1) Section 170(b)(2)(D) is amended by striking , and at the end of clause (iv), by redesignating clause (v) as clause (vi), and by inserting after clause (iv) the following new clause: (v) section 199A, and . (2) Section 172(d) is amended by adding at the end the following new paragraph: (8) Qualified business income deduction The deduction under section 199A shall not be allowed. . (3) Section 246(b)(1) is amended by inserting 199A, before 243(a)(1) . (4) Section 613(a) is amended by inserting and without the deduction under section 199A after and without the deduction under section 199 . (5) Section 613A(d)(1) is amended by