; essential component (A) Medical product The term medical product means— (i) a drug that— (I) is a prescription drug subject to regulation under section 505 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355 ) or section 351 of the Public Health Service Act ( 42 U.S.C. 262 ), (II) is subject to regulation under section 802 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 382 ), or (III) is described in section 201(jj) of such Act ( 21 U.S.C. 321(jj) ), or (ii) a device, as defined in section 201(h) of such Act ( 21 U.S.C. 321(h) ). (B) Essential component The term essential component means, with respect to a medical product— (i) an active pharmaceutical ingredient, or (ii) a protein, antibody, enzyme, hormone, or other organic material that is an active ingredient in a biological product. (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 without regard to section 1504(b)(3)) one or more members of which are engaged in the active conduct of a trade or business within an economically distressed zone. 1400AA–2. Credit for economically distressed zone products and services acquired by domestic medical product manufacturers (a) Allowance of credit In the case of an eligible medical product manufacturer, there shall be allowed as a credit against the tax imposed by subtitle A for the taxable year an amount equal to the applicable percentage of the aggregate amounts paid or incurred by the taxpayer during such taxable year for qualified products or services. (b) Applicable percentage For purposes of this section, the term applicable percentage means— (1) 30 percent in the case of amounts paid or incurred to persons not described in paragraph (2) or (3), and (2) 5 percent in the case of amounts paid or incurred to a related person. (c) Eligible medical product manufacturer For purposes of this section,