activities For purposes of this section— (1) Qualifying mitigation activity The term qualifying mitigation activity has the meaning given such term in section 206(j) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (2) Treatment of reimbursements Any amount originally paid or incurred by the taxpayer which is reimbursed by a State under a qualified State disaster mitigation program shall be treated as paid by such State (and not by such taxpayer). (c) Application with other credits (1) Business credit treated as part of general business credit So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to expenditures made in the ordinary course of the taxpayer’s trade or business (or, in the case of expenditures made by a State, would have been expenditures made in the ordinary course of the taxpayer’s trade or business if made by the taxpayer) shall be treated as a credit listed in section 38(b) for taxable year (and not allowed under subsection (a)). (2) Personal credit For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year. (d) Reduction of credit percentage where taxpayer expenditures less than 30 percent (1) In general If the expenditure percentage with respect to any item of expenditure described under subsection (a) is less than 30 percent, subsection (a) shall be applied by substituting the expenditure percentage for 30 percent with respect to such item of expenditure. (2) Expenditure percentage For purposes of this section, the term expenditure percentage means, with respect to any item of expenditure described under subsection (a) any portion of which is paid or incurred by a State, the ratio (expressed as a percentage) of— (A) the taxpayer’s expenditure for such item, divided by (B) the sum of the taxpayer’s and such State’s