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139 STAT. 273 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(iv) In the case of any qualified investment with respect to any qualified facility or energy storage tech- nology the construction of which begins after December 31, 2026, 55 percent.’’. (e) ELIMINATION OF ENERGY CREDIT FOR CERTAIN ENERGY PROP- ERTY.—Section 48(a)(2) is amended— (1) in subparagraph (A)(ii), by striking ‘‘2 percent’’ and inserting ‘‘0 percent’’, and (2) by adding at the end the following new subparagraph: ‘‘(C) NONAPPLICATION OF INCREASES TO ENERGY PERCENTAGE.—For purposes of energy property described in subparagraph (A)(ii), the energy percentage applicable to such property pursuant to such subparagraph shall not be increased or otherwise adjusted by any provision of this section.’’. (f) APPLICATION OF CLEAN ELECTRICITY INVESTMENT CREDIT TO QUALIFIED FUEL CELL PROPERTY.—Section 48E, as amended by subsection (c), is amended— (1) by redesignating subsection (j) as subsection (k), and (2) by inserting after subsection (i) the following new sub- section: ‘‘(j) APPLICATION TO QUALIFIED FUEL CELL PROPERTY.—For pur- poses of this section, in the case of any qualified fuel cell property (as defined in section 48(c)(1), as applied without regard to subpara- graph (E) thereof)— ‘‘(1) subsection (b)(3)(A) shall be applied without regard to clause (iii) thereof, ‘‘(2) for purposes of subsection (a)(1), the applicable percent- age shall be 30 percent and such percentage shall not be increased or otherwise adjusted by any other provision of this section, and ‘‘(3) subsection (g) shall not apply.’’. (g) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided in paragraphs (2), (3), (4), and (5), the amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act. (2) DOMESTIC CONTENT RULES.—The amendment made by subsection (d) shall apply on or after June 16, 2025. (3) ELIMINATION OF ENERGY CREDIT FOR CERTAIN ENERGY PROPERTY.—The amendments made by subsection (e) shall apply to property the construction of which begins on or after June 16, 2025. (4) APPLICATION OF CLEAN ELECTRICITY INVESTMENT CREDIT TO QUALIFIED FUEL CELL PROPERTY.—The amendments made by subsection (f) shall apply to property the construction of which begins after December 31, 2025. (5) TERMINATION FOR WIND AND SOLAR FACILITIES.—The amendments made by subsection (a) shall apply to facilities the construction of which begins after the date which is 12 months after the date of enactment of this Act. SEC. 70514. PHASE-OUT AND RESTRICTIONS ON ADVANCED MANUFAC- TURING PRODUCTION CREDIT. (a) MODIFICATION OF PROVISION RELATING TO SALE OF INTEGRATED COMPONENTS.—Paragraph (4) of section 45X(d) is amended to read as follows: Time period. Applicability. 26 USC 48 note. Effective date.