for any taxable year and which ceases to be in compliance with an independent animal welfare certification at any time during the recapture period, the taxpayer may be subject to recapture of some or all of the credit, at the discretion of the Internal Revenue Service. (2) Recapture period For purposes of this section, the term recapture period means the 5-taxable-year period beginning with the taxable year two years after the taxable year for which a credit of $75,000 or more is determined under this section. . (b) Credit To be part of general business credit Section 38(b) of such Code is amended— (1) by striking plus at the end of paragraph (32)