; and (2) the countries or qualified corporations, as the case may be, meet the conditions described in paragraphs (1), (2), and (3) of section 8(b). (b) Technical assistance and expertise The Administrator of the United States Agency for International Development, in consultation with the Secretary of Energy and the DFC, may provide technical assistance and expertise in electrical grid and energy efficiency improvements related to sales under subsection (a), as appropriate. 10. Temporary increased expensing for relocating manufacturing from the People’s Republic of China to a Latin American or Caribbean country (a) In general For purposes of section 168(k) of the Internal Revenue Code of 1986, in the case of any qualified relocated manufacturing property which is placed in service by a qualified manufacturer after the date of the enactment of this Act, and before January 1, 2038— (1) such property shall be treated as qualified property (within the meaning of such section), (2) the applicable percentage otherwise determined under section 168(k)(6) of such Code with respect to such property shall be 75 percent, and (3) paragraph (8) of such section shall not apply. (b) Qualified relocated manufacturing property For purposes of this section— (1) In general The term qualified relocated manufacturing property means qualified property (within the meaning of section 168(k) of such Code) or nonresidential real property (as defined in section 168(e)(2)(B) of such Code) which is— (A) placed in service in a Latin American or Caribbean country by a qualified manufacturer, and (B) is acquired by such qualified manufacturer in connection with a qualified relocation of manufacturing. (2) Qualified relocation of manufacturing (A) In general The term qualified relocation of manufacturing means, with respect to any qualified manufacturer, the relocation of the manufacturing of any tangible personal property from the People’s Republic of China to a Latin American or Caribbean country. (B) Relocation of property not required For