; and (3) in subparagraph (B), by striking property energy property described in paragraph (3)(A)(i) and inserting energy property described in clause (i) or (iii) of paragraph (3)(A) . (d) Phaseout of 30-Percent credit rate for fiber-Optic solar, qualified fuel cell, and qualified small wind energy property (1) In general Section 48(a) of the Internal Revenue Code of 1986 is amended by adding the following: (7) Phaseout for fiber-optic solar, qualified fuel cell, and qualified small wind energy property In the case of any energy property described in paragraph (3)(A)(ii), qualified fuel cell property, or qualified small wind property, the energy percentage determined under paragraph (2) shall be equal to— (A) in the case of any property the construction of which begins after December 31, 2019, and before January 1, 2021, 26 percent, and (B) in the case of any property the construction of which begins after December 31, 2020, and before January 1, 2022, 22 percent. . (2) Conforming amendment Section 48(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking paragraph (6) and inserting paragraphs (6) and (7) . (e) Extension of qualified fuel cell property Section 48(c)(1)(D) of the Internal Revenue Code of 1986 is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (f) Extension of qualified microturbine property Section 48(c)(2)(D) of the Internal Revenue Code of 1986 is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (g) Extension of combined heat and power system property Section 48(c)(3)(A)(iv) of the Internal Revenue Code of 1986 is amended by striking which is placed in service before January 1, 2017 and inserting the construction of which begins before January 1, 2022 . (h) Extension of qualified small wind energy property Section 48(c)(4)(C) of the Internal Revenue Code of 1986 is amended by striking for any period