and before January 1, 2017 , and (B) in clause (ii), by striking and the construction of which begins before January 1, 2017 , and (5) in paragraph (11)(B), by striking and the construction of which begins before January 1, 2017 . (b) Extension for wind facilities (1) In general Section 45(d)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2020 and inserting January 1, 2034 . (2) Modification of phaseout Paragraph (5) of section 45(b) of such Code is amended— (A) by striking and at the end of subparagraph (B), (B) by striking January 1, 2020, 60 percent. in subparagraph (C) and inserting January 1, 2031, 60 percent, and , and (C) by adding at the end the following new subparagraph: (D) in the case of any facility the construction of which begins after December 31, 2030, and before January 1, 2034, 80 percent. . (c) Extension of election To treat qualified facilities other than biomass facilities as energy property (1) In general Section 48(a)(5)(C) of the Internal Revenue Code of 1986 is amended— (A) by striking and the construction of which begins before January 1, 2017 (January 1, 2020, in the case of any facility which is described in paragraph (1) of section 45(d)) in clause (ii), and (B) by adding at the end the following new flush sentence: Such term shall not include any facility described in section 45(d)(1) the construction of which begins after December 31, 2033. . (2) Exclusion of biomass facilities Clause (i) of section 48(a)(5)(C) of such Code is amended by striking (2), (3), . (3) Modification of phaseout percentage for wind facilities Subparagraph (E) of section 48(a)(5) of such Code is amended— (A) by striking and at the end of clause (ii), (B) by striking January 1, 2020, 60 percent. in clause (iii) and inserting January 1, 2031, 60 percent, and , and (C) by adding at the end the following new clause: (d) in the case of any facility the construction of which begins after December 31, 2030, and before January 1, 2034, 80 percent. . (d) Effective dates The amendments made