be treated as including the Secretary's delegate. (7) Other terms Any term used in this subsection which is also used in section 48E of the Internal Revenue Code of 1986 shall have the same meaning for purposes of this subsection as when used in such section. (8) Denial of double benefit No credit shall be allowed under section 46(7) of the Internal Revenue Code of 1986 by reason of section 48E of such Code for any investment for which a grant is awarded under this subsection. (9) Appropriations There is hereby appropriated to the Secretary of the Treasury such sums as may be necessary to carry out this subsection. (f) Effective date The amendments made by subsections (a) through (d) of this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years beginning after such date.