for such taxable year under subsection (a) attributable to such portion. This subparagraph shall not apply to expenses related to property of a character subject to an allowance for depreciation the basis of which is reduced under paragraph (1), or which are described in section 280C(g). . (b) Inclusion as part of investment credit Section 46 of the Internal Revenue Code of 1986 is amended— (1) by striking and at the end of paragraph (5)