; (ii) the employee compensation incurred by the group is incurred with respect to employees based in the United States; (iii) the assets of the group are located in the United States; or (iv) the income of the group is derived in the United States. (B) Determination Determinations pursuant to subparagraph (A) shall be made in the same manner as such determinations are made for purposes of determining substantial business activities under regulations referred to in paragraph (2) as in effect on January 18, 2017, but applied by treating all references in such regulations to foreign country and relevant foreign country as references to the United States . The Secretary of the Treasury (or the Secretary's delegate) may issue regulations decreasing the threshold percent in any of the tests under such regulations for determining if business activities constitute significant domestic business activities for purposes of this paragraph. (c) Waiver (1) In general The head of an executive agency may waive subsection (a) with respect to any Federal Government contract under the authority of such head if the head determines that the waiver is— (A) required in the interest of national security; or (B) necessary for the efficient or effective administration of Federal or federally funded— (i) programs that provide health benefits to individuals