means— (1) 30 percent in the case of amounts paid or incurred to persons not described in paragraph (2) or (3), (2) 40 percent in the case of amounts paid or incurred to an unrelated minority business, and (3) 5 percent in the case of amounts paid or incurred to a related person. (c) Eligible medical manufacturer For purposes of this section, the term eligible medical manufacturer means any person in the trade or business of producing medical products in the United States. (d) Qualified product or service For purposes of this section, the term qualified product or service means— (1) any product which is produced in an economically distressed zone and which is integrated into a medical product produced by the taxpayer, and (2) any service which is provided in an economically distressed zone and which is necessary to the production of a medical product by the taxpayer (including packaging). (e) Minority business For purposes of this section— (1) In general The term minority business means— (A) a sole proprietorship carried on by a qualified individual, or (B) a corporation or partnership— (i) at least 50 percent of the ownership interests in which are held by one or more qualified individuals, and (ii) of which a qualified individual is the president or chief executive officer (or a substantially equivalent position). (2) Qualified individual The term qualified individual means any individual who— (A) is of Asian-Indian, Asian-Pacific, Black, Hispanic, or Native American origin or descent, and (B) is a United States citizen or legal resident of the United States or any of its territories or possessions. (f) Related persons For purposes of this section, persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b). (g) Other terms Terms used in this section which are also used in section 1400AA–1 shall have the same meaning as when used in such section. 1400AA–3. Special rules to secure the national supply chain and for