; and (iv) in paragraph (4)(C), by striking January 1, 2022 and inserting January 1, 2028 . (2) Credit transferability for solar investment tax credit Section 48 of such Code is further amended by adding at the end the following new subsections: (e) Transferability If a taxpayer elects to transfer all (or any portion specified in the election) of the credit determined under this section for an energy property described in subsection (a)(5) or (a)(6) for any taxable year to an eligible project partner for a specified period, then the eligible project partner specified in such election (and not the taxpayer) shall be treated for purposes of this title with respect to such credit (or such portion thereof) as the person entitled to such credit (or portion thereof). (f) Eligible project partner (1) In general For purposes of this paragraph, the term eligible project partner means, with respect to any energy property described in subsection (a)(5) or (a)(6), any person who— (A) has an ownership interest in such energy property, (B) provided equipment for or services in the construction of such energy property, (C) provides electric transmission or distribution services for such energy property, (D) purchases electricity from such energy property pursuant to a contract, or (E) provides financing for such energy property. (2) Special rule For purposes of paragraph (1)(E), any amount paid as consideration for a transfer described in subsection (e) shall not be treated as financing of a qualified facility. (g) 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 (e), 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. (h) Limitations on election (1) Time for election An election under subsection (e) to transfer any portion of the credit allowed under this section shall be