or after, the electing taxpayer’s taxable year with respect to which the credit was determined. (h) Limitations on election (1) Time for election An election under subsection (e) to transfer any portion of the credit allowed under this section shall be made not later than the due date for the return of tax for the electing taxpayer’s taxable year with respect to which the credit was determined. (2) No further transfers No election may be made under subsection (e) by a taxpayer with respect to any portion of the credit allowed under this section which has been previously transferred to such taxpayer. (3) Treatment of transfer under private use rules For purposes of section 141(b)(1), any benefit derived by an eligible project partner in connection with an election under subsection (e) shall not be taken into account as a private business use. (4) Additional election requirements The Secretary may prescribe such regulations as may be appropriate to carry out the purposes of this section, including— (A) rules for determining which persons are eligible project partners with respect to any energy property, and (B) requiring information to be included in an election under subparagraph (A) or imposing additional reporting requirements. (i) Special rules (1) In the case of a taxpayer making an election under this section, the credit subject to such an election shall be determined notwithstanding— (A) section 50(b)(3)