; qualified property For purposes of this subsection— (A) In general The term qualified core manufacturing income means for any taxable year the qualified production activities income which is attributable to the manufacture of qualified property during such taxable year. (B) Qualified property The term qualified property means tangible personal property other than— (i) a film, (ii) computer software, (iii) property described in section 168(f)(4), (iv) a natural resource extracted by the taxpayer, or (v) property produced in a farming business (within the meaning of section 263A(e)(4)). (5) Applicable percentage For purposes of paragraph (1), the applicable percentage is the percentage which bears the same ratio to 9 percent as— (A) so much the domestic input percentage as exceeds 75 percent, bears to (B) 25 percent. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.