day before the date of the enactment of the Revenue Reconciliation Act of 1990). (b) Individual credit (1) In general Section 25D is amended to read as follows: 25D. Clean residential energy credit (a) Allowance of credit (1) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (A) the clean energy percentage of the expenditures made by the taxpayer for qualified property which is— (i) for use in a dwelling unit which is located in the United States and used as a residence by the taxpayer, and (ii) placed in service during such taxable year, plus (B) 30 percent of the expenditures made by the taxpayer for energy storage property which is— (i) for use in a dwelling unit which is located in the United States and used as a residence by the taxpayer, and (ii) placed in service during such taxable year. (2) Clean energy percentage (A) In general (i) Maximum percentage Except as provided in clause (ii), the clean energy percentage is 30 percent. (ii) Reduction of percentage based on greenhouse gas emissions rate The clean energy percentage shall be reduced (but not below zero) by an amount which bears the same ratio to 30 percent as the anticipated greenhouse gas emissions rate for the qualified property bears to 325 grams of CO 2 e per KWh. (B) Rounding If any amount determined under subparagraph (A)(ii) is not a multiple of 1 percent, such amount shall be rounded to the nearest multiple of 1 percent. (C) Definitions For purposes of this section, the terms greenhouse gas emissions rate and CO 2 e per KWh have the same meanings given such terms under subsections (b) and (e)(1) of section 45S, respectively. (3) Establishment of safe harbor for qualified property (A) In general The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall establish safe-harbor greenhouse gas emissions rates for types or categories of qualified property which are for use in a dwelling