establishment, and (B) furnished written statements to each employee of such food or beverage establishment showing the information described in section 6053(c)(2). (2) Allocation of 10 percent of gross receipts For purposes of determining the information referred to in subparagraphs (A) and (B), section 6053(c)(3)(A)(i) shall be applied by substituting 10 percent for 8 percent . For purposes of section 6053(c)(5), any reference to section 6053(c)(3)(B) contained therein shall be treated as including a reference to this paragraph. (3) Food or beverage establishment For purposes of this subsection, the term food or beverage establishment means any trade or business (or portion thereof) which would be a large food or beverage establishment (as defined in section 6053(c)(4)) if such section were applied without regard to subparagraph (C) thereof. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. F Energy credits 3501. Modifications to credit for electricity produced from certain renewable resources (a) Termination of inflation adjustment Section 45(b)(2) is amended— (1) by striking The 1.5 cent amount and inserting the following: (A) In general The 1.5 cent amount , and (2) by adding at the end the following new subparagraph: (B) Termination Subparagraph (A) shall not apply with respect to any electricity or refined coal produced at a facility the construction of which begins after the date of the enactment of this subparagraph. . (b) Special rule for determination of beginning of construction Section 45(e) is amended by adding at the end the following new paragraph: (12) Special rule for determining beginning of construction For purposes of subsection (d), the construction of any facility, 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)