using a type of technology which accounts for less than 1 percent of annual domestic electricity production in the preceding taxable year, as determined by the Secretary on the basis of data reported by the Energy Information Administration. (2) Tier 2 facility The term tier 2 facility means an electric generating facility using a type of technology which accounts for at least 1 percent but less than 2 percent of annual domestic electricity production in the preceding taxable year, as determined by the Secretary on the basis of data reported by the Energy Information Administration. (3) Tier 3 facility The term tier 3 facility means an electric generating facility using a type of technology which accounts for at least 2 percent but less than 3 percent of annual domestic electricity production in the preceding taxable year, as determined by the Secretary on the basis of data reported by the Energy Information Administration. (f) Transfer of credit by certain public entities Rules similar to the rules of subsection (e) of section 48D shall apply for purposes of this section. (g) Regulations (1) In general Not later than 1 year after the date of the enactment of this section, the Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section. Such regulations shall include a process for making eligibility certifications described in subsection (d)(1)(E). (2) Certification The regulations developed under paragraph (1) shall include a certification process under which the Secretary, in consultation with the Secretary of Energy, determines the eligibility of facilities for purposes of subsection (d)(1). . (b) Credit allowed as part of general business credit Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting , plus , and by adding at the end the following new paragraph: (33) the emerging energy technology production credit determined under