a nuclear power plant that ceased operation during the 10-year period beginning on January 1, 2018. . (b) Clerical amendment The table of subchapters for chapter 1 of such Code is amended by adding at the end the following new item: Subchapter Z. Energy opportunity zones . (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. 3. Energy credit for qualified offshore wind facilities (a) In general Section 48 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)— (A) in paragraph (2)(A)(i)— (i) in subclause (II), by striking paragraph (3)(A)(i) and inserting clause (i) or (ix) of paragraph (3)(A) , (ii) by striking and at the end of subclause (III), and (iii) by adding at the end the following new subclause: (V) qualified offshore wind property, and , and (B) in paragraph (3)(A)— (i) in clause (vi), by striking or at the end, (ii) by adding at the end the following new clause: (viii) qualified offshore wind property, but only with respect to property the construction of which begins before January 1, 2026, or (ix) equipment which receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, fly­wheels, capacitors, superconducting mag­nets, or other technologies identified by the Secretary in consultation with the Secretary of Energy, and which has a capacity of not less than 5 megawatt hours, , and (2) in subsection (c), by adding at the end the following new paragraph: (5) Qualified offshore wind property (A) In general The term qualified offshore wind property means an offshore facility, other than qualified small wind energy property, that— (i) uses wind to produce electricity, and (ii) is located not farther than 50 miles from the boundary of an energy opportunity zone (as defined in section 1400Z–1). (B) Offshore facility The term offshore facility means any facility located in the