2021, 22 percent. (2) Qualified solar electric property expenditures and qualified solar water heating property expenditures In the case of any qualified solar electric property expenditures or qualified solar water heating property expenditures, for purposes of paragraphs (1) and (2) of subsection (a), the applicable percentage shall be— (A) in the case of property placed in service after December 31, 2016, and before January 1, 2030, 30 percent, (B) in the case of property placed in service during 2030, 26 percent, and (C) in the case of property placed in service during 2031, 22 percent. . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.