(A) rules for determining which persons are eligible project partners with respect to any energy property, and (B) requiring information to be included in an election under subsection (f) or imposing additional reporting requirements. (j) Termination This section shall apply to taxable years ending before January 1, 2050. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020. 122. Energy tax credit monetization (a) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6431. Elective Payment for Energy Property and Electricity Produced from Certain Renewable Resources, Etc (a) Energy property In the case of a taxpayer making an election (at such time and in such manner as the Secretary may provide) under this section with respect to— (1) any portion of an energy credit which would (without regard to this section) be determined under section 48 with respect to property originally placed in service after December 31, 2019 and before January 1, 2025, (2) any portion of a renewable electricity production credit which would (without regard to this section) be determined under section 45 with respect to property originally placed in service after December 31, 2019 and before January 1, 2025, or (3) any portion of a credit carryforward to the extent attributable to section 48 or section 45 that is allowed under section 38(a)(1) (determined without regard to section 38(c)) for taxable years ending after December 31, 2019 and before January 1, 2025, such taxpayer shall be treated as making a payment against the tax imposed by subtitle A for the taxable year equal to 85 percent of such amount. (b) Timing The payment described in subsection (a) shall be treated as made on the later of the due date of the return of tax (determined without extensions) for such taxable year or the date on which such return is filed. (c) Exclusion from gross income Gross income of the taxpayer shall