Solar Energy Tax Credit Extension 401. Extension of credits for wind facilities (a) Extension Paragraph (1) of section 45(d) of the Internal Revenue Code of 1986 is amended by striking , and the construction of which begins before January 1, 2020. . (b) Delete phaseout Subsection (b) of section 45 of such Code is amended by deleting paragraph (5) and inserting the following: (5) all credits in this subsection shall be refundable. . (c) Effective date The amendments made by this section shall take effect on January 1, 2018. (d) Clarification This section shall cover both onshore and offshore wind energy production. 402. Extension of election to treat qualified facilities as energy property (a) In general Clause (ii) of section 48(a)(5)(C) is amended by inserting (January 1, 2020, in the case of any facility which is described in paragraph (1) of section 45(d)) before , and . (b) Extension for wind facilities Paragraph (5) of section 48(a) is amended by adding the following subparagraph: (E) Phaseout of credit for wind facilities In the case of any facility using wind to produce electricity, the amount of the credit determined under this section (determined after the application of paragraphs (1) and (2) and without regard to this subparagraph) shall be reduced by— (i) in the case of any facility the construction of which begins after December 31, 2016, and before January 1, 2018, 20 percent, (ii) in the case of any facility the construction of which begins after December 31, 2017, and before January 1, 2019, 40 percent, and (iii) in the case of any facility the construction of which begins after December 31, 2018, and before January 1, 2020, 60 percent. . (c) Effective date The amendments made by this section shall take effect on January 1, 2018. 403. Extension and omission of phaseout of solar energy credit (a) Extension Subclause (II) of section 48(a)(2)(A)(i) of the Internal Revenue Code of 1986 is amended by striking but only with respect to property the construction of which begins before January 1, 2022 .