(B) Placed in service deadline In the case of any energy property described in subparagraph (A) which is not placed in service before January 1, 2024, the energy percentage determined under paragraph (2) shall be equal to 0 percent. . (2) Conforming amendment Section 48(a)(2)(A) is amended by striking paragraph (6) and inserting paragraphs (6) and (7) . (3) Clarification relating to phaseout for wind facilities Section 48(a)(5)(E) is amended by inserting which is treated as energy property by reason of this paragraph after using wind to produce electricity . (e) Extension of qualified fuel cell property Section 48(c)(1)(D) is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (f) Extension of qualified microturbine property Section 48(c)(2)(D) is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (g) Extension of combined heat and power system property Section 48(c)(3)(A)(iv) is amended by striking which is placed in service before January 1, 2017 and inserting the construction of which begins before January 1, 2022 . (h) Extension of qualified small wind energy property Section 48(c)(4)(C) is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (i) Effective date The amendments made by this section shall take effect on January 1, 2017. 312. Extension of special allowance for second generation biofuel plant property (a) In general Section 168(l)(2)(D) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 313. Extension of energy efficient commercial buildings deduction (a) In general Section 179D(h) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this