; and (2) by striking paragraph (3)(A)(i) both places it appears and inserting clause (i) or (viii) of paragraph (3)(A) . (d) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016. 3. Residential energy efficient property credit for battery storage technology (a) In general Subsection (a) of section 25D of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting , and , and by adding at the end the following new paragraph: (6) the applicable percentage of the qualified battery storage technology expenditures made by the taxpayer during such year. . (b) Qualified battery storage technology expenditure Subsection (d) of section 25D of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Qualified battery storage technology expenditure The term qualified battery storage technology expenditure means an expenditure for battery storage technology which— (A) is installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and (B) has a capacity of not less than 3 kilowatt hours. . (c) Applicable percentage Subsection (g) of section 25D of the Internal Revenue Code of 1986 is amended by striking (1) and (2) and inserting (1), (2), and (6) . (d) Effective date The amendments made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2016.