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136 STAT. 1947 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(6) the qualified battery storage technology expenditures,’’. (2) DEFINITION OF QUALIFIED BATTERY STORAGE TECH- NOLOGY EXPENDITURE.—Paragraph (6) of section 25D(d) is amended to read as follows: ‘‘(6) QUALIFIED BATTERY STORAGE TECHNOLOGY EXPENDI- TURE.—The term ‘qualified battery storage technology expendi- ture’ means an expenditure for battery storage technology which— ‘‘(A) is installed in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and ‘‘(B) has a capacity of not less than 3 kilowatt hours.’’. (c) CONFORMING AMENDMENTS.— (1) Section 25D(d)(3) is amended by inserting ‘‘, without regard to subparagraph (D) thereof’’ after ‘‘section 48(c)(1)’’. (2) The heading for section 25D is amended by striking ‘‘ENERGY EFFICIENT PROPERTY’’ and inserting ‘‘CLEAN ENERGY CREDIT’’. (3) The table of sections for subpart A of part IV of sub- chapter A of chapter 1 is amended by striking the item relating to section 25D and inserting the following: ‘‘Sec. 25D. Residential clean energy credit.’’. (d) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to expenditures made after December 31, 2021. (2) RESIDENTIAL CLEAN ENERGY CREDIT FOR BATTERY STOR- AGE TECHNOLOGY; CERTAIN EXPENDITURES DISALLOWED.—The amendments made by subsection (b) shall apply to expenditures made after December 31, 2022. SEC. 13303. ENERGY EFFICIENT COMMERCIAL BUILDINGS DEDUCTION. (a) IN GENERAL.— (1) MAXIMUM AMOUNT OF DEDUCTION.—Subsection (b) of section 179D is amended to read as follows: ‘‘(b) MAXIMUM AMOUNT OF DEDUCTION.— ‘‘(1) IN GENERAL.—The deduction under subsection (a) with respect to any building for any taxable year shall not exceed the excess (if any) of— ‘‘(A) the product of— ‘‘(i) the applicable dollar value, and ‘‘(ii) the square footage of the building, over ‘‘(B) the aggregate amount of the deductions under subsections (a) and (f) with respect to the building for the 3 taxable years immediately preceding such taxable year (or, in the case of any such deduction allowable to a person other than the taxpayer, for any taxable year ending during the 4-taxable-year period ending with such taxable year). ‘‘(2) APPLICABLE DOLLAR VALUE.—For purposes of para- graph (1)(A)(i), the applicable dollar value shall be an amount equal to $0.50 increased (but not above $1.00) by $0.02 for each percentage point by which the total annual energy and power costs for the building are certified to be reduced by a percentage greater than 25 percent. ‘‘(3) INCREASED DEDUCTION AMOUNT FOR CERTAIN PROP- ERTY.— Time periods. Applicability. 26 USC 25D note. 26 USC 21 prec. Definition. 26 USC 25D. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00131 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw