(c)(4) and (d) of section 46 (as in effect on the day before the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of this section. (3) Limitation The amount which is treated as the qualified investment for all taxable years with respect to any qualifying medical personal protective equipment manufacturing project shall not exceed the amount designated by the Secretary as eligible for the credit under this section. (c) Definitions (1) Qualifying medical personal protective equipment manufacturing project (A) In general The term qualifying medical personal protective equipment manufacturing project means a project— (i) which re-equips, expands, establishes, or continues existing medical personal protective equipment production of— (I) any item described in paragraph (6)(B) of section 319F–2(a) of the Public Health Service Act (42 U.S.C. 247d–6b(a)), or (II) any textile products for medical applications which are not described in subclause (I), as identified by the Secretary, in consultation with the Secretary of Health and Human Services, and (ii) any portion of the qualified investment of which is certified by the Secretary under subsection (d) as eligible for a credit under this section. (B) Exception Subclause (I) of subparagraph (A)(i) shall not include sensors, electronics, or other items added to, and not normally associated with, equipment or clothing described in such subclause. (2) Eligible property The term eligible property means any property— (A) which is necessary for the production of property described in paragraph (1)(A)(i), (B) which is— (i) tangible personal property, or (ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the manufacturing facility described in such paragraph, and (C) with respect to which depreciation (or amortization in lieu of depreciation) is allowable. (d) Qualifying medical personal protective equipment manufacturing project program (1) Establishment (A)