; full-time employees For purposes of this subsection, W–2 wages, full-time employees, and full-time employee equivalents shall be determined in the same manner as under section 45T. (d) Qualifying business entity For purposes of this section— (1) Qualifying business entity defined (A) In general The term qualifying business entity means, with respect to any taxable year for which a credit under this section is being determined, any entity— (i) which is engaged in the active conduct of 1 or more trades or businesses, (ii) with respect to which the qualified active investor ownership requirements of paragraph (2) of section 45T(d) are met as of the close of such taxable year (rather than immediately before and after the qualified investment), and (iii) with respect to which the certification requirements of paragraph (2) are met. (B) Entities under common control For purposes of this section— (i) In general All qualifying business entities treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as a single qualifying business entity. (ii) Allocation of credit Except as provided in regulations, the credit under this section shall be allocated among the entities comprising the single entity described in clause (i) in proportion to the qualified wages of each such entity taken into account under subsection (a). (2) Certification requirements (A) In general The requirements of this paragraph are met with respect to any entity for any taxable year described in paragraph (1) if the entity certifies, in such form and manner and at such time as the Secretary may prescribe, that the entity meets the requirements described in clauses (i) and (ii) of paragraph (1)(A). (B) Certification provided to Secretary An entity shall include the certification under subparagraph (A), and the names, addresses, and taxpayer identification numbers of the entity's qualified active investors (and employees who are 5-percent owners described in subsection (c)(2)(B)), with