regulations prescribed under section 52(b). (g) 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 and for the production of population health products (a) In general In the case of a qualified repatriated medical manufacturing facility or a qualified population health product manufacturing facility— (1) section 1400AA–1(a) shall be applied by substituting 60 percent for 40 percent , and (2) section 1400AA–2(a) shall be applied— (A) by substituting 50 percent for 30 percent , and (B) 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 manufacturing facility or qualified population health product manufacturing facility— (1) section 1400AA–1(a)(3) shall not apply with respect to any qualified medical 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 such property shall be 100 percent. (c) Qualified repatriated medical manufacturing facility For purposes of this section, the term qualified repatriated medical manufacturing facility means any qualified medical manufacturing facility (as defined in section 1400AA–1) the production of which was moved to an economically distressed zone from a foreign country that the United States Trade Representative has determined could pose a risk to the national supply chain because of political or social factors. (d) Qualified population health product manufacturing facility For purposes of this section, the term qualified population health product manufacturing facility means any qualified medical manufacturing facility (as defined in