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) of the Internal Revenue Code of 1986 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. 4. Waste heat to power property (a) In general (1) Introduction of waste to heat power energy property Section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended— (A) at the end of clause (vi) by striking or