section 6501, an amended return may be filed for purposes of clause (ii) for any taxable year described in such clause. . (3) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. (b) Extension and phaseout of investment tax credit (1) Extension of investment tax credit Section 48 of the Internal Revenue Code of 1986 is amended— (A) in subsection (a)— (i) in paragraph (2)(A)(i)(II), by striking January 1, 2022 and inserting January 1, 2028