a capital account with respect to such freight railcar. (6) Qualified facility The term qualified facility means a facility that is not owned or leased by an entity that would be ineligible for an award of a contract or subcontract under 49 U.S.C. 5323(u) . (d) Special rules (1) Denial of double benefit No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter. (2) Basis adjustment For purposes of this subtitle, if a credit is allowed under subsection (a) with respect to any qualified freight railcar, the basis of such railcar shall be reduced by the amount of the credit so allowed. (3) Sale-leaseback For purposes of subsection (a), if any qualified freight railcar is— (A) originally placed in service by a person after the date of the enactment of this section, and (B) sold and leased back by such person within 3 months after such railcar is originally placed in service (or, in the case of more than one railcar subject to the same lease, within 3 months after the date the final railcar is placed in service, so long as the period between the time the first railcar is placed in service and the time the last railcar is placed in service does not exceed 24 months), such railcar shall be treated as originally placed in service not earlier than the date on which such railcar is used under the leaseback referred to in this paragraph. (4) Syndication For purposes of subsection (a), if— (A) any qualified freight railcar is originally placed in service after the date of enactment of this section by the lessor of such railcar, (B) such railcar is sold by such lessor or any subsequent purchaser within 3 months after the date such railcar was originally placed in service (or, in the case of more than one railcar subject to the same lease, within 3 months after the date the final railcar is placed in service and the time the last railcar is placed in service does not exceed 12 months), and (C) the user of such railcar after the last