any expense for which a deduction or credit is allowed under any other provision of this chapter. (f) Recapture The Secretary shall, by regulations, provide for recapturing the benefit under any credit allowable under subsection (a) with respect to any property substantially all of the use of which is not in a nonattainment area. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code (relating to current year business credit) is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end thereof the following new paragraph: (37) the clean-fuel credit determined under section 45S. . (c) Denial of double benefit Section 280C of such Code (relating to certain expenses for which credits are allowable) is amended by adding at the end thereof the following new subsection: (j) Zone clean fuels expenses No deduction shall be allowed for that portion of expenses for clean-burning fuel otherwise allowable as a deduction for the taxable year which is equal to the amount of the credit determined for such taxable year under section 45S. . (d) Credit allowed against regular and minimum tax Subparagraph (B) of section 38(c)(4) of such Code (relating to specified credits) is amended by striking and at the end of clause (x), by striking the period at the end of clause (xi) and inserting , and , and by inserting after clause (xi) the following: (xii) the credit determined under section 45S. . (e) Deduction for certain unused business credits Subsection (c) of section 196 of such Code is amended by striking and at the end of paragraph (13), by striking the period at the end of paragraph (14) and inserting , and , and by adding after paragraph (14) the following new paragraph: (15) the clean fuels credit determined under section 45S. . (f) Conforming amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to