and (E) which is placed in service after December 31, 2020. (e) Qualified entity (1) In general For purposes of this section, the term qualified entity means an entity which has been certified by the Secretary of Labor as being in compliance with all of the applicable requirements under section 2 of the Good Jobs for 21st Century Energy Act . (2) Aggregation rule All persons which are treated as a single employer under subsections (a) and (b) of section 52 shall be treated as a single taxpayer. (3) Requirement for certification prior to construction For purposes of this section, an entity shall not be considered a qualified entity unless such entity— (A) has been certified by the Secretary of Labor as being in compliance with all of the applicable requirements described in paragraph (1) prior to the date with respect to which construction of the property begins, and (B) maintains such certification for the entirety of the period beginning on the date described in subparagraph (A) and ending on the date in which the property is placed in service. . (b) Conforming amendments (1) Section 46 of such Code is amended— (A) by striking “and” at the end of paragraph (5), (B) by striking the period at the end of paragraph (6) and inserting “, and”, and (C) by adding at the end the following new paragraph: (7) the Jobs in Energy credit. . (2) Section 49(a)(1)(C) of such Code is amended— (A) by striking “and” at the end of clause (iv), (B) by striking the period at the end of clause (v) and inserting a comma, and (C) by adding at the end the following new clauses: (vi) the basis of any qualified property which is part of a qualified facility under section 48D, (vii) the basis of any qualified carbon capture and sequestration equipment under section 48D, and (viii) the basis of any energy storage property under section 48D. . (3) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48C the following new item: 48D. Jobs in Energy