regulations issued under section 48F(g) with respect to liquid concentrate) of eligible infant formula manufactured by such taxpayer and sold for use in the United States during such taxable year, multiplied by (2) $2. (b) Qualified taxpayer For purposes of this section, the term qualified taxpayer means, with respect to a taxable year— (1) a taxpayer if such taxpayer’s total global revenue for the preceding taxable year does not exceed $750,000,000, or (2) a taxpayer to whom a credit was allowed under this section in the preceding taxable year. (c) Eligible infant formula defined For purposes of this section, the term eligible infant formula has the meaning given such term in section 48F. (d) Limitations (1) Maximum amount of formula For purposes of determining the amount of the credit under subsection (a), the amount of eligible infant formula determined under subsection (a) with respect to any taxable year shall not exceed 18,000,000 pounds. (2) 5-year limitation No credit shall be allowed under subsection (a) to a taxpayer for a taxable year unless— (A) no credit has been allowed to such taxpayer in any prior taxable year, or (B) such taxable year occurs during the 5 taxable year period beginning on the first day of the first taxable year for which a credit was allowed under subsection (a) to such taxpayer. (e) Aggregation rules For purposes of this section, all persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single taxpayer. (f) Coordination with investment credit Infant formula produced at a facility with respect to which a credit was allowed under section 48F shall not be taken into account for purposes of subsection (a). . (b) Credit made transferable Section 6418(f)(1) of such Code (as amended by section 2) is amended by adding at the end the following new clause: (xiii) The infant formula production credit determined under section 45BB. . (c) Elective payment of credit Section 6417(b) of such Code (as amended by section 2) is amended by