the term recapture period means the 1-year period beginning on the date on which a qualifying infant formula manufacturing project with respect to which an allocation is made under this section is placed in service. (4) No deduction for interest No deduction shall be allowed under this chapter for interest described in paragraph (1)(B). (5) Special rules (A) Tax benefit rule The tax for the taxable year shall be increased under paragraph (1) only with respect to credits allowed by reason of this section which were used to reduce tax liability. In the case of credits not so used to reduce tax liability, the carryforwards and carrybacks under section 39 shall be appropriately adjusted. (B) No credits against tax Any increase in tax under this subsection shall not be treated as a tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55. (f) Coordination with rehabilitation credit The qualified investment with respect to any qualifying infant formula manufacturing project for any taxable year shall not include that portion of the basis of any project which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). (g) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations providing for the appropriate conversion of quantities of liquid concentrate eligible infant formula to pounds of dry eligible formula. . (b) Inclusion in investment credit Section 46 of such Code is amended in paragraph (6) by striking and , in paragraph (7) by striking the period and inserting , and , and by adding at the end the following new paragraph: (8) the domestic infant formula manufacturing investment credit. . (c) Credit made transferable Section 6418(f)(1) of such Code is amended by adding at the end the following new clause: (xii) The domestic infant formula manufacturing investment credit determined under section