provided equipment for or services in the construction of such qualified facility, (C) provides electric transmission or distribution services for such qualified facility, (D) purchases electricity from such qualified facility pursuant to a contract, or (E) provides financing for such qualified facility. (2) Special rule For purposes of paragraph (1)(E), any amount paid as consideration for a transfer described in subsection (f) shall not be treated as financing of a qualified facility. (h) Taxable year in which credit taken into account In the case of any credit (or portion thereof) with respect to which an election is made under subsection (f), such credit shall be taken into account in the first taxable year of the eligible project partner ending with, or after, the electing taxpayer’s taxable year with respect to which the credit was determined. (i) Limitations on election (1) Time for election An election under subsection (f) to transfer any portion of the credit allowed under this section shall be made not later than the due date for the return of tax for the electing taxpayer’s taxable year with respect to which the credit was determined. (2) No further transfers No election may be made under subsection (f) by a taxpayer with respect to any portion of the credit allowed under this section which has been previously transferred to such taxpayer under this paragraph. (3) Treatment of transfer under private use rules For purposes of section 141(b)(1), any benefit derived by an eligible project partner in connection with an election under this section shall not be taken into account as a private business use. (4) Additional election requirements The Secretary may prescribe such regulations as may be appropriate to carry out the purposes of this section, including— (A) rules for determining which persons are eligible project partners with respect to any energy property, and (B) requiring information to be included in an election under subsection (f) or imposing additional reporting requirements. (j) Termination