International Wildland Urban Interface Code published by the International Code Council. (3) Absorptive capacity The term absorptive capacity means the ability of the construction to endure a disruption without significant deviation from normal operating performance. (4) Adaptive capacity The term adaptive capacity means the ability of the construction to adapt to a drastic change in normal operating conditions. (5) Recoverability .The term recoverability means the ability of the construction to recover quickly, and at low cost, from potentially disruptive events. (e) Other Definitions For purposes of this section: (1) Construction The term construction includes new construction and reconstruction and rehabilitation that meets resilient construction requirements. (2) Federally declared major disaster The term federally declared major disaster means a disaster subsequently determined by the President to be a major disaster that warrants assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (3) Disaster area The term disaster area means the area so determined to warrant such assistance. (4) Most recent editions The term most recent means, with respect to relevant national consensus-based codes, and specifications and standards referenced therein, either of the two most recent published editions, including, if any, amendments made by State, local, tribal, or territorial governments during the adoption process, that incorporate the latest natural hazard-resistant designs and establish criteria for the design, construction, and maintenance of structures and facilities that may be eligible for assistance under this section for the purposes of protecting the health, safety, and general welfare of a building’s users against disasters. (f) Application With Other Credits (1) Business credit treated as part of general business credit So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection)