; (B) if, after the entry into force of the international partnership agreement, new manufacturing or production capacity for a covered product is built in the country but that capacity is owned or operated, or the majority of the financing for that capacity is provided, by an entity associated with a country that is not a party to an international partnership agreement, treating the new capacity— (i) at the pollution intensity of the country that is not a party to an international partnership agreement if the pollution intensity for the covered product produced in that country is greater than the pollution intensity of the covered product produced in the country that is a party to the international partnership agreement; (ii) as not eligible for the treatment of a country that is a party to an international partnership agreement described in section 202; and (iii) in accordance to the requirements of section 4694 of the Internal Revenue Code of 1986, as added by title I; (C) if, after the entry into force of the international partnership agreement, the ownership, a stake of ownership, or operation of manufacturing or production capacity for a covered product that is in operation on the date of entry into force is transferred to an entity in a country that is not a party to an international partnership agreement, treating such capacity— (i) at the pollution intensity of the country that is not a party to an international partnership agreement if the pollution intensity for the covered product produced in that country is greater than the pollution intensity of the covered product produced in the country that is a party to the international partnership agreement; (ii) as not eligible for the treatment of a country that is a party to an international partnership agreement described in section 202; and (iii) in accordance to the requirements of section 4694 of the Internal Revenue Code of 1986, as added by title I