gas emissions from electrical production in the United States are equal to or less than the percentage specified in section 48E(g), the amount of the credit allowable under subsection (a) for any qualified property or energy storage property placed in service during a calendar year described in paragraph (2) shall be equal to the product of— (A) the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by (B) the phase-out percentage under paragraph (2). (2) Phase-out percentage The phase-out percentage under this paragraph is equal to— (A) for property placed in service during the first calendar year following the calendar year in which the determination described in paragraph (1) is made, 75 percent, (B) for property placed in service during the second calendar year following such determination year, 50 percent, (C) for property placed in service during the third calendar year following such determination year, 25 percent, and (D) for property placed in service during any calendar year subsequent to the year described in subparagraph (C), 0 percent. (f) Special rules For purposes of this section: (1) Labor costs Expenditures for labor costs properly allocable to the onsite preparation, assembly, or original installation of the qualified property or energy storage property and for piping or wiring to interconnect such property to the dwelling unit shall be taken into account for purposes of this section. (2) Tenant-stockholder in cooperative housing corporation In the case of an individual who is a tenant-stockholder (as defined in section 216) in a cooperative housing corporation (as defined in such section), such individual shall be treated as having made his tenant-stockholder's proportionate share (as defined in section 216(b)(3)) of any expenditures of such corporation. (3) Condominiums (A) In general In the case of an individual who is a member of a condominium management association with respect to a condominium which the individual owns, such individual shall