(a) Energy property.—Section 168(e)(3)(B)(vi), as amended by section 13703 of Public Law 117–169, is amended—
(1) by striking subclause (I), and
(2) by redesignating subclauses (II) and (III) as subclauses (I) and (II), respectively.
(b) Effective date.—The amendments made by subsection (a) shall apply to property the construction of which begins after December 31, 2024.