The following provisions of section 48 are each amended by striking January 1, 2022 each place it appears and inserting January 1, 2027 : (1) Subsection (a)(3)(A)(ii). (2) Subsection (a)(3)(A)(vii). (3) Subsection (c)(1)(D). (4) Subsection (c)(2)(D). (5) Subsection (c)(3)(A)(iv). (6) Subsection (c)(4)(C). (b) Phaseout of credit Section 48(a) is amended— (1) by striking December 31, 2019 in paragraphs (6)(A)(i) and (7)(A)(i) and inserting December 31, 2025 , (2) by striking December 31, 2020 in paragraphs (6)(A)(ii) and (7)(A)(ii) and inserting December 31, 2026 , (3) by striking January 1, 2021 in paragraphs (6)(A)(i) and (7)(A)(i) and inserting January 1, 2027 , (4) by striking January 1, 2022 each place it appears in paragraphs (6)(A), (6)(B), and (7)(A) and inserting January 1, 2028 , and (5) by striking January 1, 2024 in paragraphs (6)(B) and (7)(B) and inserting January 1, 2030 . (c) 30 percent credit for solar and geothermal (1) Extension for solar Section 48(a)(2)(A)(i)(II) is amended by striking January 1, 2022 and inserting January 1, 2028 . (2) Application to geothermal (A) In general Paragraphs (2)(A)(i)(II), (6)(A), and (6)(B) of section 48(a) are each amended by striking paragraph (3)(A)(i) and inserting clause (i) or (iii) of paragraph (3)(A) . (B) Conforming amendment The heading of section 48(a)(6) is amended by inserting and geothermal after solar energy . (d) Energy storage technologies