; and (B) by striking paragraph (3)(A)(i) both places it appears and inserting clause (i) or (ix) of paragraph (3)(A) . (4) Effective date The amendments made by this subsection shall apply to property placed in service after December 31, 2019. (b) Residential energy efficient property credit for battery storage technology (1) In general Subsection (a) of section 25D of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (4), by inserting and after the comma at the end of paragraph (5), and by inserting after paragraph (5) the following new paragraph: (6) the qualified battery storage technology expenditures, . (2) Qualified battery storage technology expenditure Subsection (d) of section 25D of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Qualified battery storage technology expenditure The term qualified battery storage technology expenditure means an expenditure for battery storage technology which— (A) is installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and (B) has a capacity of not less than 3 kilowatt hours. . (3) Effective date The amendments made by this subsection shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2018. 125. Normalization opt-out for utilities Paragraph (2) of section 50(d) of the Internal Revenue Code of 1986 is amended by adding after the first sentence the following: At the election of a taxpayer, this paragraph shall not apply to energy property described in clause (i) or (ix) of section 48(a)(3)(A) that is placed in service by the taxpayer after December 31, 2019, provided— (A) no election under this paragraph shall be permitted if the making of such election is prohibited by, or required by, a State or political subdivision thereof, by any agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political