1, 2031, 60 percent, and , and (C) by adding at the end the following new clause: (d) in the case of any facility the construction of which begins after December 31, 2030, and before January 1, 2034, 80 percent. . (d) Effective dates The amendments made by this section shall take effect on January 1, 2017. 322. Extension and modification of energy credit (a) Permanent extension for certain property Section 48 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)(3)(A)— (A) in clause (ii), by striking but only with respect to periods ending before January 1, 2017 , and (B) in clause (vii), by striking , but only with respect to periods ending before January 1, 2017 , and (2) in subsection (c)— (A) in paragraph (1), by striking subparagraph (D), (B) in paragraph (2), by striking subparagraph (D), (C) in paragraph (3)(A), by inserting and at the end of clause (ii), by striking , and at the end of clause (iii) and inserting a period, and by striking clause (iv), and (D) in paragraph (4), by striking subparagraph (C). (b) Solar energy property (1) Extension Section 48(a)(2)(A)(i)(II) of the Internal Revenue Code of 1986 is amended by striking January 1, 2022 and inserting January 1, 2034 . (2) Modification of phaseout Subparagraph (A) of section 48(a)(6) of the Internal Revenue Code of 1986 is amended— (A) by striking and at the end of clause (i), (B) by striking January 1, 2022, 22 percent. in clause (ii) and inserting January 1, 2030, 22 percent , and (C) by adding at the end the following new clauses: (i) in the case of any facility the construction of which begins after December 31, 2030, and before January 1, 2032, 18 percent, and (ii) in the case of any facility the construction of which begins after December 31, 2031, and before January 1, 2034, 14 percent. . (c) Extension of 30-Percent investment credit for offshore wind energy facilities (1) In general (A) In general Clause (i) of section 48(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (IV)