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136 STAT. 1994 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(B) for any qualified investment with respect to any qualified facility or energy storage technology the construc- tion of which begins during the second calendar year fol- lowing the applicable year, 75 percent, ‘‘(C) for any qualified investment with respect to any qualified facility or energy storage technology the construc- tion of which begins during the third calendar year fol- lowing the applicable year, 50 percent, and ‘‘(D) for any qualified investment with respect to any qualified facility or energy storage technology the construc- tion of which begins during any calendar year subsequent to the calendar year described in subparagraph (C), 0 per- cent. ‘‘(3) APPLICABLE YEAR.—For purposes of this subsection, the term ‘applicable year’ has the same meaning given such term in section 45Y(d)(3). ‘‘(f) GREENHOUSE GAS.—In this section, the term ‘greenhouse gas’ has the same meaning given such term under section 45Y(e)(2). ‘‘(g) RECAPTURE OF CREDIT.—For purposes of section 50, if the Secretary determines that the greenhouse gas emissions rate for a qualified facility is greater than 10 grams of CO2e per KWh, any property for which a credit was allowed under this section with respect to such facility shall cease to be investment credit property in the taxable year in which the determination is made. ‘‘(h) SPECIAL RULES FOR CERTAIN FACILITIES PLACED IN SERVICE IN CONNECTION WITH LOW-INCOME COMMUNITIES.— ‘‘(1) IN GENERAL.—In the case of any applicable facility with respect to which the Secretary makes an allocation of environmental justice capacity limitation under paragraph (4)— ‘‘(A) the applicable percentage otherwise determined under subsection (a)(2) with respect to any eligible property which is part of such facility shall be increased by— ‘‘(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 capacity limitation allocated to such facility, bears to ‘‘(ii) the total megawatt nameplate capacity of such facility, as measured in direct current. ‘‘(2) APPLICABLE FACILITY.—For purposes of this sub- section— ‘‘(A) IN GENERAL.—The term ‘applicable facility’ means any qualified facility— ‘‘(i) which is not described in section 45Y(b)(2)(B), ‘‘(ii) which has a maximum net output of less than 5 megawatts (as measured in alternating current), and ‘‘(iii) which— Definitions. Definition. Definition. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00178 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw