(d) Special rules For purposes of this section— (1) Potentially responsible parties excluded No amount shall be taken into account under subsection (a) by a person who under section 107(a) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 is potentially liable with respect to the site described in subsection (c)(2). (2) Controlled groups All members of the same controlled group of corporations (within the meaning of section 52(a)) and all persons under common control (within the meaning of section 52(b)) shall be treated as 1 person for purposes of this section. (3) Partnerships and S corporations In the case of a partnership, the $10,000 limitation under subsection (a) shall apply with respect to the partnership and each partner. A similar rule shall apply in the case of an S corporation and its shareholders. (4) Denial of double benefit In the case of the amount of the deduction determined under this section— (A) no deduction or credit shall be allowed for such amount under any other provision of this chapter, and (B) no increase in the adjusted basis of any property shall result from such amount. . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 198 the following new item: Sec. 198A. Expenses in connection with moving from a site listed on national priorities list. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act. 4. Disaster loans to small business concerns for relocation from a Superfund site (a) Establishment The Administrator shall establish and carry out a pilot program under which the Administrator shall provide direct loans to an eligible person to assist such eligible person in relocating the principal place of business or primary place of residence of such eligible person, if the principal place of business or primary place of residence is