in consultation with the Administrator of the Energy Information Administration, multiplied by (B) the number of kilowatt hours of electricity produced at the qualified production facility and sold to an unrelated person during the taxable year. (b) Applicable percentage For purposes of this section— (1) In general The applicable percentage is— (A) in the case of a tier 1 facility, 60 percent, (B) in the case of a tier 2 facility, 45 percent, (C) in the case of a tier 3 facility, 30 percent, (D) in the case of a tier 4 facility, 15 percent, and (E) in the case of any other facility, zero percent. (2) Facility Tiers (A) Tier 1 facility The term tier 1 facility means, with respect to any taxable year, an electric generating facility using a type of technology which accounts for less than .5 percent of annual domestic electricity production in the preceding taxable year, as determined by the Secretary on the basis of data reported by the Energy Information Administration. (B) Tier 2 facility The term tier 2 facility means, with respect to any taxable year, an electric generating facility using a type of technology which accounts for at least .5 percent but less than 1 percent of annual domestic electricity production in the preceding taxable year, as determined by the Secretary on the basis of data reported by the Energy Information Administration. (C) Tier 3 facility The term tier 3 facility means, with respect to any taxable year, an electric generating facility using a type of technology which accounts for at least 1 percent but less than 1.5 percent of annual domestic electricity production in the preceding taxable year, as determined by the Secretary on the basis of data reported by the Energy Information Administration. (D) Tier 4 facility The term tier 4 facility means, with respect to any taxable year, an electric generating facility using a type of technology which accounts for at least 1.5 percent but less than 2 percent of annual domestic electricity production in the preceding taxable year, as