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139 STAT. 252 PUBLIC LAW 119–21—JULY 4, 2025 (b) EFFECTIVE DATE.—The amendments made by subsection (a) shall apply to property the construction of which begins after December 31, 2024. SEC. 70510. MODIFICATIONS OF ZERO-EMISSION NUCLEAR POWER PRODUCTION CREDIT. (a) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.—Section 45U(c) is amended by adding at the end the following new paragraph: ‘‘(3) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.— ‘‘(A) IN GENERAL.—No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)). ‘‘(B) OTHER PROHIBITED FOREIGN ENTITIES.—No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act. SEC. 70511. TERMINATION OF CLEAN HYDROGEN PRODUCTION CREDIT. Section 45V(c)(3)(C) is amended by striking ‘‘January 1, 2033’’ and inserting ‘‘January 1, 2028’’. SEC. 70512. TERMINATION AND RESTRICTIONS ON CLEAN ELEC- TRICITY PRODUCTION CREDIT. (a) TERMINATION FOR WIND AND SOLAR FACILITIES.—Section 45Y(d) is amended— (1) in paragraph (1), by striking ‘‘The amount of’’ and inserting ‘‘Subject to paragraph (4), the amount of’’, and (2) by striking paragraph (3) and inserting the following new paragraphs: ‘‘(3) APPLICABLE YEAR.—For purposes of this subsection, the term ‘applicable year’ means calendar year 2032. ‘‘(4) TERMINATION FOR WIND AND SOLAR FACILITIES.— ‘‘(A) IN GENERAL.—This section shall not apply with respect to any applicable facility placed in service after December 31, 2027. ‘‘(B) APPLICABLE FACILITY.—For purposes of this para- graph, the term ‘applicable facility’ means a qualified facility which— ‘‘(i) uses wind to produce electricity (within the meaning of such term as used in section 45(d)(1), as determined without regard to any requirement under such section with respect to the date on which construc- tion of property begins), or ‘‘(ii) uses solar energy to produce electricity (within the meaning of such term as used in section 45(d)(4), as determined without regard to any requirement under such section with respect to the date on which construction of property begins).’’. Definitions. 26 USC 45U note. 26 USC 168 note.