as the Secretary may provide, and (C) make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may require with respect to the qualified electric bicycle to which such number was so assigned. (f) Special rules (1) Basis reduction For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed. (2) No double benefit The amount of any deduction or other credit allowable under this chapter for a qualified electric bicycle for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such bicycle. (3) Property used outside united states not qualified No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1). (4) Recapture The Secretary shall, by regulations or other guidance, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit. (5) Election not to take credit No credit shall be allowed under subsection (a) for any qualified electric bicycle if the taxpayer elects to not have this section apply to such bicycle. (g) Treatment of certain possessions (1) Payments to possessions with mirror code tax systems The Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section (determined without regard to this subsection). Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession. (2) Payments to other possessions The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts