(ii) by inserting , and which meets Energy Star program certification requirements as of the first day of the taxable year in which the property placed in service after test procedures) . (c) Credit made refundable (1) Credit moved to subpart relating to refundable credits The Internal Revenue Code of 1986 is amended— (A) by redesignating section 25C as section 36C, and (B) by moving section 36C (as amended by subsections (a) and (b) and as redesignated by subparagraph (A)) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1. (2) Conforming amendments (A) Section 1016(a)(33) of such Code is amended— (i) by striking section 25C(f) and inserting section 36C(f) , and (ii) by striking under section 25C and inserting under section 36C . (B) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 25C. (C) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (D) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: 36C. Nonbusiness energy property. . (d) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016. 329. Permanent extension, modification, and refundability of credit for residential energy efficient property (a) Permanent extension Section 25D of the Internal Revenue Code of 1986 is amended by striking subsection (h). (b) Maintenance of phaseout percentage for certain solar property Paragraph (3) of section 25D(g) of the Internal Revenue Code of 1986 is amended by striking and before January 1, 2022, . (c) Credit allowed for energy storage property (1) In general Section 25D(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new