vehicle or payload (as such terms are defined in section 50101 of title 51, United States Code) that is launched from the United States, or (ii) other property or equipment placed in service for the purpose of facilitating a space launch from the United States. (B) Special rule for space launches from aircraft A space transportation vehicle or payload that is launched from an aircraft shall be considered to be launched from the United States if, and only if, such space transportation vehicle or payload is— (i) substantially manufactured within the United States, as determined by the Secretary, and (ii) launched from an aircraft on a flight that originated from United States soil. (C) United States The term United States includes the possessions of the United States. . (d) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2023.