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. (B) No further transfers No election may be made under this subsection 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. (C) 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 subsection shall not be taken into account as a private business use. (D) Additional election requirements The Secretary may prescribe such regulations as may be appropriate to carry out the purposes of this subsection, including— (i) rules for determining which persons are eligible project partners with respect to any energy property, and (ii) requiring information to be included in an election under paragraph (1) or imposing additional reporting requirements. (E) Qualified facility For purposes of this section, the term qualified facility has the meaning given in section 45(d). (d) Credit recapture If a taxpayer who has been allowed a credit under this section for any taxable year ceases, in any subsequent taxable year, to be a qualified zero-emission electricity taxpayer, such taxpayer’s tax under this chapter for such subsequent taxable year shall be increased by the amount of any credit or credits previously allocated to such taxpayer under this section (and not previously recaptured under this subsection). (e) Termination This section shall apply to taxable years ending before January 1, 2050. . (b) Credit made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the zero-emission electricity acceleration investment credit