of the Internal Revenue Code of 1986 is amended by striking and before January 1, 2022, . (c) Credit allowed for energy storage property (1) In general Section 25D(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) 30 percent of the qualified energy storage property expenditures made by the taxpayer during the taxable year. . (2) Qualified energy storage property expenditures Section 25D(d) of such Code is amended by adding at the end the following new paragraph: (6) Qualified energy storage property expenditure The term qualified energy storage property expenditure means an expenditure for property— (A) which is— (i) located in a dwelling unit located in the United States and used by the taxpayer as a residence, (ii) directly connected to the electrical grid, and (iii) designed to receive electrical energy, to store such energy, and— (I) to convert such energy to electricity and deliver such electricity for sale, or (II) to use such energy to provide improved reliability or economic benefits to the grid, or (B) which is— (i) part of a dwelling unit located in the United States which is— (I) connected to the electrical grid, and (II) used by the taxpayer as a residence, (ii) connected to— (I) qualified solar electric property, or (II) qualified small wind energy property, and (iii) designed to receive electrical energy, store such energy, and to convert such energy to electricity for use by the taxpayer. . (d) Credit made refundable (1) Credit moved to subpart relating to refundable credits The Internal Revenue Code of 1986 is amended— (A) by redesignating section 25D as section 36D, and (B) by moving section 36D (as amended by subsections (a) and (b) and as redesignated by subparagraph (A)) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1 (as amended by section 323). (2) Conforming amendments (A) Section 36C(e)(1) of the Internal Revenue Code of 1986 (as