by section 2) is amended by adding at the end the following new clause: (xiii) The infant formula production credit determined under section 45BB. . (c) Elective payment of credit Section 6417(b) of such Code (as amended by section 2) is amended by adding at the end the following new paragraph: (14) The infant formula production credit determined under section 45BB. . (d) Credit allowed as part of general business credit Section 38(b) 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 infant formula production credit determined under section 45BB(a). . (e) Clerical amendment The table of sections for subpart D of part IV of subchapter A of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 45BB. Infant formula production credit. . (f) Effective date The amendments made by this section shall apply to formula manufactured after the date of the enactment of this Act.