14 percent. . (c) Extension of 30-Percent investment credit for offshore wind energy facilities (1) In general (A) In general Clause (i) of section 48(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of subclause (IV) and by adding at the end the following new subclause: (V) qualified offshore wind energy property, and . (B) Qualified offshore wind energy property defined Subsection (c) of section 48 of such Code is amended by adding at the end the following new paragraph: (5) Qualified offshore wind energy property (A) In general The term qualified offshore wind energy property means property which is part of a qualified offshore wind facility. (B) Qualified offshore wind facility For purposes of subparagraph (A), the term qualified offshore wind facility means any facility which— (i) uses wind to generate electricity, and (ii) is located in— (I) the inland navigable waters of the United States, including the Great Lakes, or (II) the coastal waters of the United States, including the territorial seas of the United States, the exclusive economic zone of the United States, and the outer Continental Shelf of the United States. . (C) Conforming amendment Subparagraph (A) of section 48(a)(3) of such Code is amended by striking or at the end of clause (vi), by inserting or at the end of clause (vii), and by adding at the end the following new clause: (viii) qualified offshore wind energy property, . (D) Coordination with credit for other wind facilities Section 48(a)(5)(C) of such Code is amended by adding at the end the following new sentence: Such term shall not include any facility which is a qualified offshore wind facility (as defined in subsection (c)(5)). . (d) Limitation on credit for onshore wind facilities Subparagraph (A) of section 48(a)(5) of the Internal Revenue Code of 1986 is amended to read as follows: (E) Limitation for onshore wind facilities In the case of a qualified investment credit facility described in section 45(d)(1), the credit otherwise determined under