(5) Special rules for certain plants bearing fruits and nuts (A) In general In the case of any specified plant which is planted before January 1, 2027 , or is grafted before such date to a plant that has already been planted, by the taxpayer in the ordinary course of the taxpayer’s farming business (as defined in section 263A(e)(4) ) during a taxable year for which the taxpayer has elected the application of this paragraph— (i) a depreciation deduction equal to the applicable percentage of the adjusted basis of such specified plant shall be allowed under section 167(a) for the taxable year in which such specified plant is so planted or grafted, and (ii) the adjusted basis of such specified plant shall be reduced by the amount of such deduction. (B) Specified plant For purposes of this paragraph, the term “specified plant” means— (i) any tree or vine which bears fruits or nuts, and (ii) any other plant which will have more than one crop or yield of fruits or nuts and which generally has a pre-productive period of more than 2 years from the time of planting or grafting to the time at which such plant begins bearing a marketable crop or yield of fruits or nuts. Such term shall not include any property which is planted or grafted outside of the United States. (C) Election revocable only with consent An election under this paragraph may be revoked only with the consent of the Secretary. (D) Additional depreciation may be claimed only once If this paragraph applies to any specified plant, such specified plant shall not be treated as qualified property in the taxable year in which placed in service. (E) Deduction allowed in computing minimum tax Rules similar to the rules of paragraph (2)(G) shall apply for purposes of this paragraph.