In general
In the case of specified credits—
(i)#
this section and section 39 shall be applied separately with respect to such credits, and
(ii)#
in applying paragraph (1) to such credits—
(I) the tentative minimum tax shall be treated as being zero, and
(II) the limitation under paragraph (1) (as modified by subclause (I)) shall be reduced by the credit allowed under subsection (a) for the taxable year (other than the specified credits).
(ii)(I)#
the tentative minimum tax shall be treated as being zero, and
(ii)(II)#
the limitation under paragraph (1) (as modified by subclause (I)) shall be reduced by the credit allowed under subsection (a) for the taxable year (other than the specified credits).