48(a)(5)(C)(ii) is amended by striking January 1, 2018 and all that follows through section 45(d)) and inserting January 1, 2021 . (ii) Phaseout Clause (iii) of section 48(a)(5)(E) is amended by striking January 1, 2020 and inserting January 1, 2021 . (C) Effective date The amendments made by this paragraph shall take effect on January 1, 2019. (2) Other energy property (A) Solar energy property Subclause (II) of section 48(a)(2)(A)(i) is amended by striking property the construction of which begins before January 1, 2022 and inserting periods ending before January 1, 2019 . (B) Phaseouts Subsection (a) of section 48 is amended by striking paragraphs (6) and (7). (C) Conforming amendment Subparagraph (A) of section 48(a)(2) is amended by striking Except as provided in paragraphs (6) and (7), the energy percentage and inserting The energy percentage . (D) Effective date The amendments made by this paragraph shall take effect on January 1, 2019. (f) Energy credit (1) Solar energy property Section 48(a)(3)(A) is amended— (A) in clause (i), by inserting but only with respect to periods ending before January 1, 2021 after swimming pool, , and (B) in clause (ii), by striking property the construction of which begins before January 1, 2022 and inserting periods ending before January 1, 2021 . (2) Geothermal energy property Section 48(a)(3)(A)(iii) is amended by inserting with respect to periods ending before January 1, 2021, and after but only . (3) Thermal energy property Section 48(a)(3)(A)(vii) is amended by striking property the construction of which begins before January 1, 2022 and inserting periods ending before January 1, 2021 . (4) Qualified fuel cell property Section 48(c)(1)(D) is amended by striking the construction of which does not begin before January 1, 2022 and inserting for any period after December 31, 2020 . (5) Qualified microturbine property Section 48(c)(2)(D) is amended by striking the construction of which does not begin before January 1, 2022 and inserting for any period after December 31,