1. Short title This Act may be cited as the Offshore Wind Incentives for New Development Act or the Offshore WIND Act . 2. Energy credit for qualified offshore wind facilities (a) In general Subsection (a) of section 48 of the Internal Revenue Code is amended— (1) in paragraph (2)(A)(i)— (A) in subclause (III), by striking and at the end; and (B) by adding at the end the following new subclause: (V) qualified offshore wind property, and ; and (2) in paragraph (3)(A)— (A) in clause (vi), by striking or at the end; (B) in clause (vii), by adding or at the end