service after December 31, 2016. 302. Extension and modification of credit for residential energy property (a) In general Section 25D(h) is amended by striking December 31, 2016 and all that follows and inserting December 31, 2021. . (b) Phaseout (1) In general Section 25D(a) is amended by striking the sum of— and all that follows and inserting “the sum of the applicable percentages of— (1) the qualified solar electric property expenditures, (2) the qualified solar water heating property expenditures, (3) the qualified fuel cell property expenditures, (4) the qualified small wind energy property expenditures, and (5) the qualified geothermal heat pump property expenditures, made by the taxpayer during such year. . (2) Conforming amendment Section 25D(g) is amended by striking paragraphs (1) and (2) of . (c) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 303. Extension of credit for new qualified fuel cell motor vehicles (a) In general Section 30B(k)(1) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to property purchased after December 31, 2016. 304. Extension of credit for alternative fuel vehicle refueling property (a) In general Section 30C(g) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 305. Extension of credit for 2-wheeled plug-in electric vehicles (a) In general Section 30D(g)(3)(E)(ii) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply to vehicles acquired after December 31, 2016. 306. Extension of second generation biofuel producer credit (a) In general Section 40(b)(6)(J)(i) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply