; and (B) section 50(b)(4) for an entity described in 50(b)(4)(A)(i). (2) In the case of a mutual or cooperative electric company described in this paragraph or an organization described in section 1381(a)(2), income received or accrued in connection with the transfer of credit under this section shall be treated as an amount collected from members for the sole purpose of meeting losses and expenses. (j) Termination This section shall apply to taxable years ending before January 1, 2050. . (3) Phaseouts (A) Solar energy property Section 48(a)(6) of such Code is amended— (i) in subparagraph (A)— (I) by striking January 1, 2022, the energy percentage and inserting January 1, 2028, the energy percentage ; (II) in clause (i), by striking after December 31, 2019, and before January 1, 2021 and inserting after December 31, 2020, and before January 1, 2027 ; and (III) in clause (ii), by striking after December 31, 2020, and before January 1, 2022 and inserting after December 31, 2021, and before January 1, 2027 ; and (ii) in subparagraph (B), by striking begins before January 1, 2022, and which is not placed in service before January 1, 2024 and inserting begins before January 1, 2028, and which is not placed in service before January 1, 2030 . (B) Fiber-optic solar, qualified fuel cell, and qualified small wind energy property Section 48(a)(7) of such Code is amended— (i) in subparagraph (A)— (I) in clause (i), by striking after December 31, 2019, and before January 1, 2021 and inserting after December 31, 2020, and before January 1, 2027 ; and (II) in clause (ii), by striking after December 31, 2020, and before January 1, 2022 and inserting after December 31, 2021, and before January 1, 2027