referred to in paragraph (1) is used by such taxpayer to manufacture tangible property in the United States. (e) Recapture If any qualified manufacturing equipment with respect to which a credit was allowed under this section is transported outside the United States (after transportation to the United States as described in subsection (d)) during the 3-year period beginning on the date (after such transportation) on which such property is placed in service by the taxpayer in the United States, the tax imposed under this chapter on such taxpayer for the taxable year which includes the date on which such property is so transported outside the United States shall be increased by the amount of the credit determined under this section with respect to such property. (f) Special rules (1) Denial of double benefit Any deduction or credit allowed under this title (other than this section) with respect to any eligible reshoring expenses shall be reduced by the amount of the credit determined under this section. (2) Aggregation rule For purposes of the dollar limitation imposed under subsection (b), all members of the same controlled group of corporations (within the meaning of section 267(f)) and all persons under common control (within the meaning of section 52(b) but determined by treating an interest of more than 50 percent as a controlling interest) shall be treated as 1 person and such dollar limitation shall be allocated in such manner as the Secretary may provide. (3) Election to not have section apply No credit shall be determined under subsection (a) with respect to any taxpayer for any taxable year if such taxpayer make an election under this paragraph (at such time and in such manner as the Secretary may provide) to have such subsection not apply for such taxable year. (g) Termination No credit shall be determined under this section for any taxable year beginning after December 31, 2026. . (b) Credit allowed as part of general business credit Section 38(b) of such Code is amended by striking plus at the end of