(6) Aggregation rules (A) In general For purposes of this section, members of an affiliated group shall be treated as a single taxpayer. (B) Affiliated group The term affiliated group means an affiliated group (as defined in section 1504(a), determined without regard to section 1504(b)(3)) one or more members of which are engaged in the active conduct of a trade or business within an economically distressed zone. 1400AA–2. Credit for economically distressed zone products and services acquired by domestic medical manufacturers (a) Allowance of credit In the case of an eligible medical manufacturer, there shall be allowed as a credit against the tax imposed by subtitle A for the taxable year an amount equal to the applicable percentage of the aggregate amounts paid or incurred by the taxpayer during such taxable year for qualified economically distressed zone products or services. (b) Applicable percentage For purposes of this section, the term applicable percentage means— (1) 30 percent in the case of amounts paid or incurred to persons not described in paragraph (2) or (3), (2) 40 percent in the case of amounts paid or incurred to an unrelated minority business, and (3) 5 percent in the case of amounts paid or incurred to a related person. (c) Eligible medical manufacturer For purposes of this section, the term eligible medical manufacturer means any person in the trade or business of producing medical products in the United States. (d) Qualified product or service For purposes of this section, the term qualified product or service means— (1) any product which is produced in an economically distressed zone and which is integrated into a medical product produced by the taxpayer, and (2) any service which is provided in an economically distressed zone and which 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,