is necessary to the production of a medical product by the taxpayer (including packaging). (e) Minority business For purposes of this section— (1) In general The term minority business means— (A) a sole proprietorship carried on by a qualified individual, or (B) a corporation or partnership— (i) at least 50 percent of the ownership interests in which are held by one or more qualified individuals, and (ii) of which a qualified individual is the president or chief executive officer (or a substantially equivalent position). (2) Qualified individual The term qualified individual means any individual who— (A) is of Asian-Indian, Asian-Pacific, Black, Hispanic, or Native American origin or descent, and (B) is a United States citizen or legal resident of the United States or any of its territories or possessions. (f) Related persons For purposes of this section, persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b). (g) Other terms Terms used in this section which are also used in section 1400AA–1 shall have the same meaning as when used in such section. 1400AA–3. Special rules to secure the national supply chain and for the production of population health products (a) In general In the case of a qualified repatriated medical manufacturing facility or a qualified population health product manufacturing facility— (1) section 1400AA–1(a) shall be applied by substituting 60 percent for 40 percent , and (2) section 1400AA–2(a) shall be applied— (A) by substituting 50 percent for 30 percent , and (B) by substituting 60 percent for 40 percent . (b) Election To expense in lieu of tax credit for depreciation In the case of a taxpayer which elects (at such time and in such manner as the Secretary may provide) the application of this subsection with respect to any qualified repatriated medical manufacturing facility or qualified population health product manufacturing facility— (1) section 1400AA–1(a)(3) shall not apply with