corporation or partnership— (A) is a small business (as defined in section 41(b)(3)(D)(iii)), (B) has its headquarters in the United States, (C) is engaged in a high technology trade or business related to— (i) advanced materials, nan­o­tech­nol­o­gy, or precision manufacturing, (ii) aerospace, aeronautics, or defense, (iii) biotechnology or pharmaceuticals, (iv) electronics, semiconductors, software, or computer technology, (v) energy, environment, or clean technologies, (vi) forest products or agriculture, (vii) information technology, communication technology, digital media, or photonics, (viii) life sciences or medical sciences, (ix) marine technology or aquaculture, (x) transportation, or (xi) any other high technology trade or business as determined by the Secretary, (D) has been in existence for less than 5 years as of the date of the qualified equity investment, (E) employs less than 100 full-time equivalent employees as of the date of such investment, (F) has more than 50 percent of the employees performing substantially all of their services in the United States as of the date of such investment, and (G) has equity investments designated for purposes of this paragraph. (2) Designation of equity investments For purposes of paragraph (1)(G), an equity investment shall not be treated as designated if such designation would result in the aggregate amount which may be taken into account under this section with respect to equity investments in such corporation or partnership exceeds— (A) $10,000,000, taking into account the total amount of all qualified equity investments made by all taxpayers for the taxable year and all preceding taxable years, (B) $2,000,000, taking into account the total amount of all qualified equity investments made by all taxpayers for such taxable year, and (C) $1,000,000, taking into account the total amount of all qualified equity investments made by the taxpayer for such taxable year. (d) Qualified investor For purposes of this section— (1) In general The term qualified investor