for the taxable year for the following amounts which are allocable to employment in a qualified medical manufacturing facility: (i) Employer contributions under a stock bonus, pension, profit-sharing, or annuity plan. (ii) Employer-provided coverage under any accident or health plan for employees. (iii) The cost of life or disability insurance provided to employees. (B) Allocation For purposes of subparagraph (A), an amount shall be treated as allocable to a qualified medical manufacturing facility only if such amount is with respect to employment of an individual for services provided, and the principal place of employment of whom is, in such facility. (3) Qualified medical manufacturing facility The term qualified medical manufacturing facility means any facility that— (A) researches and develops or produces medical products, and (B) is located within an economically distressed zone. (4) Qualified medical manufacturing facility property The term qualified medical manufacturing facility property means any property used in (or consisting of) a qualified medical manufacturing facility if such property is directly connected to the research, development, or production of a medical product. (5) Medical product The term medical product means— (A) any prescription pharmaceutical which— (i) is subject to regulation under— (I) section 505 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355 ), (II) section 802 of such Act ( 21 U.S.C. 382 ), or (III) section 351 of the Public Health Service Act ( 42 U.S.C. 262 ), or (ii) is described in section 201(jj) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(jj) ), or (B) any device (as that term is defined by section 201(h) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 321(h) )) or part thereof. (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