new section: 48E. Clean energy investment credit (a) Investment credit for qualified property (1) In general For purposes of section 46, the clean energy investment credit for any taxable year is an amount equal to the sum of— (A) the clean energy percentage of the qualified investment for such taxable year with respect to any qualified facility, plus (B) 30 percent of the qualified investment for such taxable year with respect to— (i) qualified carbon capture and sequestration equipment, and (ii) energy storage property. (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 facility 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. (3) Coordination with rehabilitation credit The clean energy percentage shall not apply to that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). (b) Qualified investment with respect to any qualified facility (1) In general For purposes of subsection (a)(1)(A), the qualified investment with respect to any qualified facility for any taxable year is the basis of any qualified property placed in service by the taxpayer during such taxable year which is part of a qualified facility. (2) Qualified property The term qualified property means property— (A) which is— (i) tangible personal property, or (ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility, (B) with respect to which depreciation (or amortization