products The term textile fiber products has the meaning given such term under section 139K(c). (c) Special rules (1) Application to partnerships and S corporations In the case of a partnership or S corporation— (A) this section shall be applied at the partner or shareholder level, and (B) each partner or shareholder shall take into account such person's allocable share of each qualified item of income, gain, deduction, and loss. (2) Coordination with minimum tax For purposes of determining alternative minimum taxable income under section 55, qualified textile reuse and recycling activity income shall be determined without regard to any adjustments under sections 56 through 59. . (2) Coordination with deduction for qualified business income Section 199A(c)(3)(B) of the Internal Revenue Code of 1986 is amended by redesignating clause (vii) as clause (viii) and by inserting after clause (vi) the following new clause: (vii) Any item of income, gain, deduction, or loss taken into account under section 199B(b)(1). . (3) Conforming amendments (A) (i) Section 74(d)(2)(B) of the Internal Revenue Code of 1986 is amended by inserting 199B, after 137, . (ii) Section 86(b)(2)(A) of such Code is amended by inserting 199B, after 137, . (iii) Section 135(c)(4)(A) of such Code is amended by inserting 199B, after 137, . (iv) Section 137(b)(3)(A) of such Code is amended by inserting 199B, before 221, . (v) Section 219(g)(3)(A)(ii) of such Code is amended by inserting 199B, after 137, . (vi) Section 221(b)(2)(C)(i) of such Code is amended by inserting 199B, before 911, . (vii) Section 246(b)(1) of such Code is amended by inserting 199B, after 199A, . (viii) Section 469(i)(3)(E)(iii) of such Code is amended by inserting 199B, before 219, . (B) Section 170(b)(2)(D) of such Code, as amended by subsection (b), is amended by striking the period at the end of clause (vi) and inserting , and and by adding at the end the following new clause: (vii) section 199B. . (C) Section 172(d) of such Code, as amended by subsection (b), is amended