amount is $36 per thousand British Thermal Units of heating capacity for heat pumps with a heating capacity of 2,400 thousand British Thermal Units or less and $18 per thousand British Thermal Units of heating capacity for heat pumps with a heating capacity above 2,400 thousand British Thermal Units in the case of an industrial heat pump that is manufactured and installed in an industrial facility in calendar years 2022 through 2030 and that has a Coefficient of Performance of 2.0 or more. (c) Eligible production The eligible production in a calendar year with respect to each type of energy efficient heat pump is— (1) the number of heat pumps of such type that are produced by the taxpayer in the United States during such calendar year, less (2) the average number of heat pumps of such type that were produced by the taxpayer (or any predecessor) in the United States during the preceding 2-calendar year period. (d) Types of energy efficient heat pumps For purposes of this section, the types of energy efficient heat pumps are— (1) consumer heat pump water heaters described in subsection (b)(1), (2) commercial heat pump water heaters described in subsection (b)(2), (3) consumer unitary heat pumps described in subsection (b)(3), (4) commercial heat pumps described in subsection (b)(4), and (5) industrial heat pumps described in subsection (b)(5). (e) Limitations (1) Aggregate credit amount allowed The aggregate amount of credit allowed under subsection (a) with respect to a taxpayer for any taxable year shall not exceed $250,000,000, reduced by the amount of the credit allowed under subsection (a) to the taxpayer (or any predecessor) for all prior taxable years beginning after December 31, 2021. (2) Limitation based on gross receipts The credit allowed under subsection (a) with respect to a taxpayer for the taxable year shall not exceed an amount equal to 4 percent of the average annual gross receipts of the taxpayer for the 3 taxable years preceding the taxable year in which the credit is determined. (3) Gross