; (B) by striking the period at the end of clause (vi) and inserting , and ; and (C) by adding after clause (vi) the following new clause: (vii) the basis of any property which is part of a qualifying offshore wind facility under section 48E. . (2) The table of sections for subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 48D the following new item: 48E. Credit for offshore wind facilities. . (d) Effective date The amendments made by this section shall apply to periods after the date of the enactment of this Act, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).