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136 STAT. 1946 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(4) SPECIFIED PROPERTY.—For purposes of this subsection, the term ‘specified property’ means any qualified energy prop- erty and any property described in subparagraph (B) or (C) of subsection (c)(3).’’. (2) OMISSION OF CORRECT PRODUCT IDENTIFICATION NUMBER TREATED AS MATHEMATICAL OR CLERICAL ERROR.—Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended— (A) in subparagraph (Q), by striking ‘‘and’’ at the end, (B) in subparagraph (R), by striking the period at the end and inserting ‘‘, and’’, and (C) by inserting after subparagraph (R) the following: ‘‘(S) an omission of a correct product identification number required under section 25C(h) (relating to credit for nonbusiness energy property) to be included on a return.’’. (h) ENERGY EFFICIENT HOME IMPROVEMENT CREDIT.— (1) IN GENERAL.—The heading for section 25C is amended by striking ‘‘NONBUSINESS ENERGY PROPERTY’’ and inserting ‘‘ENERGY EFFICIENT HOME IMPROVEMENT CREDIT’’. (2) CLERICAL AMENDMENT.—The table of sections for sub- part A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25C and inserting after the item relating to section 25B the following item: ‘‘Sec. 25C. Energy efficient home improvement credit.’’. (i) EFFECTIVE DATES.— (1) IN GENERAL.—Except as otherwise provided by this subsection, the amendments made by this section shall apply to property placed in service after December 31, 2022. (2) EXTENSION OF CREDIT.—The amendments made by sub- section (a) shall apply to property placed in service after December 31, 2021. (3) IDENTIFICATION NUMBER REQUIREMENT.—The amend- ments made by subsection (g) shall apply to property placed in service after December 31, 2024. SEC. 13302. RESIDENTIAL CLEAN ENERGY CREDIT. (a) EXTENSION OF CREDIT.— (1) IN GENERAL.—Section 25D(h) is amended by striking ‘‘December 31, 2023’’ and inserting ‘‘December 31, 2034’’. (2) APPLICATION OF PHASEOUT.—Section 25D(g) is amended— (A) in paragraph (2), by striking ‘‘before January 1, 2023, 26 percent, and’’ and inserting ‘‘before January 1, 2022, 26 percent,’’, and (B) by striking paragraph (3) and by inserting after paragraph (2) the following new paragraphs: ‘‘(3) in the case of property placed in service after December 31, 2021, and before January 1, 2033, 30 percent, ‘‘(4) in the case of property placed in service after December 31, 2032, and before January 1, 2034, 26 percent, and ‘‘(5) in the case of property placed in service after December 31, 2033, and before January 1, 2035, 22 percent.’’. (b) RESIDENTIAL CLEAN ENERGY CREDIT FOR BATTERY STORAGE TECHNOLOGY; CERTAIN EXPENDITURES DISALLOWED.— (1) ALLOWANCE OF CREDIT.—Paragraph (6) of section 25D(a) is amended to read as follows: Applicability. 26 USC 25C note. 26 USC 21 prec. 26 USC 6213. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00130 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw