modification, improvement, addition, or other property shall not be treated as beginning before any date unless there is a continuous program of construction which begins before such date and ends on the date that such property is placed in service. . (c) Effective dates (1) Termination of inflation adjustment The amendments made by subsection (a) shall apply to taxable years ending after the date of the enactment of this Act. (2) Special rule for determination of beginning of construction The amendment made by subsection (b) shall apply to taxable years beginning before, on, or after the date of the enactment of this Act. 3502. Modification of the energy investment tax credit (a) Extension of solar energy property Section 48(a)(3)(A)(ii) is amended by striking periods ending before January 1, 2017 and inserting property the construction of which begins before January 1, 2022 . (b) Extension of qualified fuel cell property Section 48(c)(1)(D) is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (c) Extension of qualified microturbine property Section 48(c)(2)(D) is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (d) Extension of combined heat and power system property Section 48(c)(3)(A)(iv) is amended by striking which is placed in service before January 1, 2017 and inserting the construction of which begins before January 1, 2022 . (e) Extension of qualified small wind energy property Section 48(c)(4)(C) is amended by striking for any period after December 31, 2016 and inserting the construction of which does not begin before January 1, 2022 . (f) Extension of thermal energy property Section 48(a)(3)(A)(vii) is amended by striking periods ending before January 1, 2017 and inserting property the construction of which begins before January 1, 2022 . (g) Phaseout of 30 percent credit rate for fuel cell and small wind energy property