(6) Definitions and special rules (A) Investment credit property For purposes of this subsection, the term “investment credit property” means any property eligible for a credit determined under this subpart. (B) Transfer between spouses or incident to divorce In the case of any transfer described in subsection (a) of section 1041 — (i) the foregoing provisions of this subsection shall not apply, and (ii) the same tax treatment under this subsection with respect to the transferred property shall apply to the transferee as would have applied to the transferor. (C) Special rule Any increase in tax under paragraph (1), (2), or (3) shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit allowable under this chapter. (D) Applicable transaction For purposes of this subsection— (i) In general The term “applicable transaction” means, with respect to any applicable taxpayer, any significant transaction (as determined by the Secretary, in coordination with the Secretary of Commerce and the Secretary of Defense) involving the material expansion of semiconductor manufacturing capacity of such applicable taxpayer in the People’s Republic of China or a foreign country of concern (as defined in section 9901(7) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021). (ii) Exception Such term shall not include a transaction which primarily involves the expansion of manufacturing capacity for legacy semiconductors (as defined in section 9902(a)(6) of the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021). (E) Applicable taxpayer For purposes of this subsection, the term “applicable taxpayer” means any taxpayer who has been allowed a credit under section 48D(a) for any prior taxable year.