(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, the term eligible medical product 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) 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). (f) 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 (a) In general In the case of a qualified repatriated pharmaceutical manufacturing facility, section 1400AA–1(a) shall be applied by substituting 60 percent for 40 percent . (b) Election To expense in lieu of tax credit for depreciation In the case of a taxpayer which elects (at such time and in such manner as the Secretary may provide) the application of this subsection with respect to any qualified repatriated medical product manufacturing facility or qualified population health product manufacturing facility— (1) section 1400AA–1(a)(3) shall not apply with respect to any qualified medical product manufacturing facility property with respect to such facility, and (2) for purposes of section 168(k)— (A) such property shall be treated as qualified property, and (B) the applicable percentage with respect to