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136 STAT. 1922 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(i) in the case of a facility described in subclause (I) of paragraph (2)(A)(iii) and not described in sub- clause (II) of such paragraph, 10 percentage points, and ‘‘(ii) in the case of a facility described in subclause (II) of paragraph (2)(A)(iii), 20 percentage points, and ‘‘(B) the increase in the credit determined under sub- section (a) by reason of this subsection for any taxable year with respect to all property which is part of such facility shall not exceed the amount which bears the same ratio to the amount of such increase (determined without regard to this subparagraph) as— ‘‘(i) the environmental justice solar and wind capacity limitation allocated to such facility, bears to ‘‘(ii) the total megawatt nameplate capacity of such facility, as measured in direct current. ‘‘(2) QUALIFIED SOLAR AND WIND FACILITY.—For purposes of this subsection— ‘‘(A) IN GENERAL.—The term ‘qualified solar and wind facility’ means any facility— ‘‘(i) which generates electricity solely from property described in section 45(d)(1) or in clause (i) or (vi) of subsection (a)(3)(A), ‘‘(ii) which has a maximum net output of less than 5 megawatts (as measured in alternating current), and ‘‘(iii) which— ‘‘(I) is located in a low-income community (as defined in section 45D(e)) or on Indian land (as defined in section 2601(2) of the Energy Policy Act of 1992 (25 U.S.C. 3501(2))), or ‘‘(II) is part of a qualified low-income residen- tial building project or a qualified low-income eco- nomic benefit project. ‘‘(B) QUALIFIED LOW-INCOME RESIDENTIAL BUILDING PROJECT.—A facility shall be treated as part of a qualified low-income residential building project if— ‘‘(i) such facility is installed on a residential rental building which participates in a covered housing pro- gram (as defined in section 41411(a) of the Violence Against Women Act of 1994 (34 U.S.C. 12491(a)(3)), a housing assistance program administered by the Department of Agriculture under title V of the Housing Act of 1949, a housing program administered by a tribally designated housing entity (as defined in section 4(22) of the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4103(22))) or such other affordable housing programs as the Sec- retary may provide, and ‘‘(ii) the financial benefits of the electricity pro- duced by such facility are allocated equitably among the occupants of the dwelling units of such building. ‘‘(C) QUALIFIED LOW-INCOME ECONOMIC BENEFIT PROJECT.—A facility shall be treated as part of a qualified low-income economic benefit project if at least 50 percent of the financial benefits of the electricity produced by such facility are provided to households with income of— Definition. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00106 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw