of title 13 of the Code of Federal Regulations. (C) Publicly-traded company The term publicly-traded company means any entity if one or more equity interests in such entity are traded on an established securities market. (D) Network The term network has the meaning given such term in section 76.55(f) of title 47 of the Code of Federal Regulations. (E) Television station company The term television station company means any person if, after taking into account the audience reach of all television stations under common control with such person, such person has a national audience reach in excess of 3 percent. Terms used in this subparagraph which are also used in section 202(c) of the Telecommunications Act of 1996 (or in the regulations issued pursuant to such section) shall have the same meaning as when used in such section (or such regulations). (F) Cognizable interest The term cognizable interest has the meaning given such term in section 76.1000(b) of title 47 of the Code of Federal Regulations. (7) License fees Except as otherwise provided by the Secretary, in the case of an agreement for qualifying carriage which is net effective rate positive for the qualified independent programmer, the appropriate amount shall be treated as a license fee paid by the eligible distributor to the qualified independent programmer. (d) Denial of double benefit No deduction shall be allowed under this chapter for any amount to the extent that such amount is allowed as a credit under this section. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus , and by adding at the end the following new paragraph: (42) the carriage of independent programmers credit determined under section 45BB. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec.