eligible small business
(C)For purposes of this subsection, the term “eligible small business” means, with respect to any taxable year— (i)a corporation the stock of which is not publicly traded, (ii)a partnership, or (iii)a sole proprietorship, (D)Credits determined with respect to a partnership or S corporation shall not be treated as eligible small business credits by any partner or shareholder unless such partner or shareholder meets the gross receipts test under subparagraph (C) for the taxable year in which such credits are treated as current year business credits.