; except that the amount of gain to which subsection (a) applies on any sale or exchange of such property shall not exceed the amount which would be qualified capital gain had such property been sold on the date of such cessation. (c) Economic freedom zone business For purposes of this section, the term Economic Freedom Zone business means any enterprise zone business (as defined in section 1397C), determined— (1) after the application of section 1400(e), (2) by substituting 80 percent for 50 percent in subsections (b)(2) and (c)(1) of section 1397C, and (3) by treating only areas that are Economic Freedom Zones as an empowerment zone or enterprise community. (d) Other definitions and special rules For purposes of this section— (1) Qualified capital gain Except as otherwise provided in this subsection, the term qualified capital gain means any gain recognized on the sale or exchange of— (A) a capital asset, or (B) property used in the trade or business (as defined in section 1231(b)). (2) Certain gain not qualified The term qualified capital gain shall not include any gain attributable to periods before the date on which the a business qualifies as an Economic Freedom Zone business or after the date that is 4 years after the date on which such business no longer qualifies as an Economic Freedom Zone business due to the lapse of 1 or more Economic Freedom Zones. (3) Certain gain not qualified The term qualified capital gain shall not include any gain which would be treated as ordinary income under section 1245 or under section 1250 if section 1250 applied to all depreciation rather than the additional depreciation. (4) Intangibles not integral part of economic freedom zone business In the case of gain described in subsection (a)(1), the term qualified capital gain shall not include any gain which is attributable to an intangible asset which is not an integral part of an Economic Freedom Zone business. (5) Related party transactions The term qualified capital gain shall not include any gain attributable, directly