paragraph and may prescribe such reporting requirements as the Secretary determines appropriate. (2) Application to individuals In the case of an individual, subsection (a)(2) shall be applied by substituting adjusted gross income for taxable income . For purposes of the preceding sentence, adjusted gross income shall be determined after application of sections 86, 135, 137, 219, 221, 222, and 469. (3) Special rule for affiliated groups (A) In general All members of an expanded affiliated group shall be treated as a single corporation for purposes of this section. (B) Expanded affiliated group For purposes of this section, the term expanded affiliated group means an affiliated group as defined in section 1504(a), determined— (i) by substituting more than 50 percent for at least 80 percent each place it appears, and (ii) without regard to paragraphs (2) and (4) of section 1504(b). (C) Allocation of credit Except as provided in regulations, the credit under subsection (a) shall be allocated among the members of the expanded affiliated group in proportion to each member’s respective amount (if any) of qualified medical and drug manufacturing income. (4) Trade or business requirement This section shall be applied by only taking into account items which are attributable to the actual conduct of a trade or business. (5) Coordination with minimum tax For purposes of determining alternative minimum taxable income under section 55, qualified medical and drug manufacturing income shall be determined without regard to any adjustments under sections 56 through 59. (6) Unrelated business taxable income For purposes of determining the tax imposed by section 511, subsection (a)(1)(B) shall be applied by substituting unrelated business taxable income for taxable income . (7) Regulations The Secretary shall prescribe such regulations as are necessary to carry out the purposes of this section, including regulations which prevent more than 1 taxpayer from being allowed a credit under this section with respect to any activity