(i) In general The term qualified property includes any building or its structural components which otherwise satisfy the requirements under subparagraph (A). (ii) Exception Clause (i) shall not apply with respect to a building or portion of a building used for offices, administrative services, or other functions unrelated to the production of eligible components. (3) Qualified facility For purposes of this section, the term qualified facility means a facility the primary purpose of which is the production of eligible components. (4) Coordination with rehabilitation credit The qualified investment with respect to any qualified facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). (5) Certain progress expenditure rules made Applicable Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). (c) Definitions For purposes of this section— (1) Eligible taxpayer The term eligible taxpayer means any taxpayer which— (A) is not a foreign entity of concern (as defined in section 9901(8) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021 ( 15 U.S.C. 4651 ), and (B) has not made an applicable transaction (as defined in section 50(a)) during the taxable year. (2) Eligible component The term eligible component has the meaning given such term in section 45BB(c)(1). (3) Production The term production has the meaning given such term in section 45BB(c)(6). (d) Termination of credit The credit allowed under this section shall not apply to property the construction of which begins after December 31, 2027. . (b) Elective payment Section 6417(a) of the Internal Revenue Code of 1986, as amended by section 2(b) of this Act, is amended by adding at the end the following new paragraph: (14) The generic drugs and