2019 . (ii) Phaseout Paragraph (5) of section 48(a) is amended by striking subparagraph (E). (D) Effective date The amendments made by this paragraph shall take effect on January 1, 2017. (2) Solar energy property (A) In general Subclause (II) of section 48(a)(2)(A)(i) is amended by striking property the construction of which begins before January 1, 2022 and inserting periods ending before January 1, 2019 . (B) Phaseout Subsection (a) of section 48 is amended by striking paragraph (6). (C) Conforming amendment Subparagraph (A) of section 48(a)(2) is amended by striking Except as provided in paragraph (6), the energy percentage and inserting The energy percentage . (D) Effective date The amendments made by this paragraph shall take effect on January 1, 2017. (g) Energy credit (1) Solar energy property Section 48(a)(3)(A) is amended— (A) in clause (i), by inserting but only with respect to periods ending before January 1, 2019 after swimming pool, , and (B) in clause (ii), by striking January 1, 2017 and inserting January 1, 2019 . (2) Geothermal energy property Section 48(a)(3)(A)(iii) is amended by inserting with respect to periods ending before January 1, 2019, and after but only . (3) Thermal energy property Section 48(a)(3)(A)(vii) is amended by striking January 1, 2017 and inserting January 1, 2019 . (4) Qualified fuel cell property Section 48(c)(1)(D) is amended by striking December 31, 2016 and inserting December 31, 2018 . (5) Qualified microturbine property Section 48(c)(2)(D) is amended by striking December 31, 2016 and inserting December 31, 2018 . (6) Combined heat and power system property Section 48(c)(3)(A)(iv) is amended by striking January 1, 2017 and inserting January 1, 2019 . (7) Qualified small wind energy property Section 48(c)(4)(C) is amended by striking December 31, 2016 and inserting December 31, 2018 . (h) Qualifying advanced energy project credit (1) In general Section 48C is amended— (A) by redesignating subsection (e) as subsection (f), and (B) by inserting after subsection (d) the