at retail in the possession of the operator, (C) acquiring non-lethal devices used to deter, prevent, or mitigate against the theft of such personal property, (D) protecting any facility in which the operator stores such personal property, (E) installing security lighting, cameras, recording equipment, and intrusion detection sensors, (F) conducting a security vulnerability assessment, (G) implementing a site security plan, or (H) taking such other measures for the prevention of theft of such personal property as the Secretary may by regulation prescribe. (2) Purpose requirement Amounts described in paragraph (1) shall be taken into account only to the extent that such amounts are paid or incurred for the purpose of deterring, preventing, or mitigating against the loss of personal property to be sold by the eligible small retail business operator at retail. (e) Aggregation rule All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as one person for purposes of this section. (f) Regulations The Secretary may prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section, including regulations to specify the non-lethal devices described in subsection (d)(1)(C). (g) Termination This section shall not apply with respect to any amounts paid or incurred after December 31, 2029. . (b) No double benefit Section 280C of such Code is amended by adding at the end the following new subsection: (i) Credit for retail theft prevention for small businesses No deduction shall be allowed for that portion of the expenses otherwise allowable as a deduction taken into account in determining the amount of credit under section 45BB for the taxable year. . (c) Credit allowed as part of general business credit Section 38(b) of such Code is amended in paragraph (40) by striking plus , in paragraph (41) by striking the period and inserting , plus , and by adding at the end the following new paragraph: (42) in the case of an eligible small