the United States by such taxpayer has increased (relative to such quantity determined as of the date of the enactment of this section) by an amount not less than the quantity of such product manufactured in China as of the date of the enactment of this section. (c) Repatriation property For purposes of this section, the term repatriation property means any property (including any real property) if— (1) such property is used by the taxpayer in the United States to manufacture the product referred to in subsection (b), (2) the acquisition of such property by the taxpayer is directly connected to replacing the productive capacity lost by the taxpayer by reason of ceasing manufacturing of such product in China (as described in subsection (b)(2)(A)), and (3) such property is of a character which is subject to the allowance for depreciation provided in section 167. (d) Application of certain rules Rules similar to the rules of subsection (c), and paragraphs (4) and (10) of subsection (d), of section 179 shall apply for purposes of this section. . (b) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 179E the following new item: Sec. 179F. Election to expense certain assets directly connected to moving manufacturing from China to the United States. . (c) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date. 4. Department of Homeland Security counterintelligence vetting task force (a) Establishment Not later than 180 days after the date of the enactment of this Act, the Secretary of Homeland Security shall assign personnel of the Department of Homeland Security to participate in a counterintelligence vetting task force to make recommendations to improve counterintelligence vetting for appropriate departmental programs. (b) Personnel In carrying out subsection (a), the Secretary of Homeland