after December 31, 2018. (e) Greenhouse gas emissions rate (1) In general For purposes of this section, the term greenhouse gas emissions rate has the same meaning given such term under subsection (b) of section 45S. (2) Establishment of safe harbor for qualified property (A) In general The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall establish safe-harbor greenhouse gas emissions rates for types or categories of qualified property which are part of a qualified facility, which a taxpayer may elect to use for purposes of this section. (B) Rounding In establishing the safe-harbor greenhouse gas emissions rates for qualified property, the Secretary may round such rates to the nearest multiple of 32.5 grams of CO 2 e per KWh (or, in the case of a greenhouse gas emissions rate which is less than 16.25 grams of CO 2 e per KWh, by rounding such rate to zero). (f) Certain progress expenditure rules made applicable Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). (g) Credit phase-Out (1) In general If the Secretary, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency, determines that the annual greenhouse gas emissions from electrical production in the United States are equal to or less than 65 percent of the annual greenhouse gas emissions from electrical production in the United States for calendar year 2017, the amount of the clean energy investment credit under subsection (a) for any qualified facility, qualified carbon capture and sequestration equipment, or energy storage property placed in service during a calendar year described in paragraph (2) shall be equal to the product of— (A) the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by (B) the phase-out percentage under paragraph (2). (2)