. (5) Denial Of Double Benefit For Qualified Biogas Property Section 45(e) is amended by adding at the end the following new paragraph: (12) Coordination with energy credit for qualified biogas property The term qualified facility shall not include any facility which produces electricity from gas produced by qualified biogas property (as defined in section 48(c)(7)) if a credit is determined under section 48 with respect to such property for the taxable year or any prior taxable year. . (e) Fuel cells using electromechanical processes (1) In general Section 48(c)(1) is amended— (A) in subparagraph (A)(i)— (i) by inserting or electromechanical after electrochemical , and (ii) by inserting (1 kilowatt in the case of a fuel cell power plant with a linear generator assembly) after 0.5 kilowatt , and (B) in subparagraph (C)— (i) by inserting , or linear generator assembly, after a fuel cell stack assembly , and (ii) by inserting or electromechanical after electrochemical . (2) Linear generator assembly limitation Section 48(c)(1) is amended by redesignating subparagraph (D) as subparagraph (E) and by inserting after subparagraph (C) the following new subparagraph: (D) Linear generator assembly The term linear generator assembly does not include any assembly which contains rotating parts. . (f) Effective date The amendments made by this section shall apply to periods after December 31, 2020, under rules similar to the rules of section 48(m) as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990. 103. Extension of credit for carbon oxide sequestration (a) In general Section 45Q(d)(1) is amended by striking January 1, 2024 and inserting January 1, 2026 . (b) Effective date The amendment made by this section applies to facilities the construction of which begins after December 31, 2023. 104. Elective payment for energy property and electricity produced from certain renewable resources, etc (a) In general Subchapter B of chapter 65 is amended by adding at the end the following