its structural components) used in the conduct of a qualified pharmaceutical or medical device production business in a distressed zone (but only if the primary use of such property is in a distressed zone). (ii) Exception Such term shall not include any property described in section 50(b) (determined as if the United States included Puerto Rico). (d) Distressed zone For purposes of this section, the term distressed zone means a population census tract which— (1) has been designated as a qualified opportunity zone under section 1400Z–1, and (2) has a poverty rate in excess of 30 percent for the calendar year prior to the calendar year that includes the date of enactment of this section. (e) Special rules (1) Application to United States shareholders of controlled foreign corporations (A) In general In the case of a domestic corporation that is a United States shareholder of a qualified controlled foreign corporation, the credit under subsection (a) (determined without regard to this paragraph) shall be increased by an amount equal to 30 percent of the corporation’s pro rata share (determined under rules similar to the rules of section 951(a)(2)) of qualified production activity expenditures of such controlled foreign corporation for the taxable year of the qualified controlled foreign corporation ending with or within the taxable year of the domestic corporation. (B) Qualified corporation For purposes of subparagraph (A), the term qualified controlled foreign corporation means, for any taxable year, a controlled foreign corporation which does not have gross income that is effectively connected with the conduct of a trade or business within the United States for such taxable year. (2) Reduction in basis If a credit is determined under this section with respect to any property by reason of any qualified production activity expenditures described in subsection (b)(1)(B), the basis of such property shall be reduced by the amount of the credit so determined. (3) Coordination with other credits Any qualified