year If the amount of the credit of a cooperative organization determined under subsection (a) for a taxable year is less than the amount of such credit shown on the return of the cooperative organization for such year, an amount equal to the excess of— (i) such reduction, over (ii) the amount not apportioned to such patrons under subparagraph (A) for the taxable year, shall be treated as an increase in tax imposed by this chapter on the organization. Such increase shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter. (D) Eligible cooperative defined For purposes of this section, the term eligible cooperative means a cooperative organization described in section 1381(a) which is owned more than 50 percent by agricultural producers or by entities owned by agricultural producers. For this purpose an entity owned by an agricultural producer is one that is more than 50 percent owned by agricultural producers. . (b) Conforming amendments (1) Section 38(b) is amended— (A) in paragraph (35), by striking plus at the end, (B) in paragraph (36), by striking the period at the end and inserting , plus , and (C) by adding at the end the following new paragraph: (37) the clean energy production credit determined under section 45S(a). . (2) The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45S. Clean energy production credit. . (c) Effective date The amendments made by this section shall apply to facilities placed in service after December 31, 2018. 102. Clean energy investment credit (a) Business credit (1) In general Subpart E of part IV of subchapter A of chapter 1 is amended by inserting after section 48D the following new section: 48E. Clean energy investment credit (a) Investment credit for qualified property (1) In general For purposes of section 46, the clean energy investment credit for any taxable year is an amount equal to the sum of— (A) the clean energy