; qualified biogas property (1) In general Section 48(a)(3)(A) is amended by striking or at the end of clause (vi), and by adding at the end the following new clauses: (viii) energy storage technology, (ix) waste energy recovery property, or (x) qualified biogas property, . (2) Application of 30 percent credit Section 48(a)(2)(A)(i) is amended by striking and at the end of subclauses (III) and (IV) and adding at the end the following new subclauses: (V) energy storage technology, (VI) waste energy recovery property, and (VII) qualified biogas property, and . (3) Application of phaseout Section 48(a)(7) is amended— (A) by inserting energy storage technology, waste energy recovery property, qualified biogas property, after qualified small wind property, , and (B) by striking fiber-optic solar, qualified fuel cell, and qualified small wind in the heading thereof and inserting certain other . (4) Definitions Section 48(c) is amended by adding at the end the following new paragraphs: (5) Energy storage technology (A) In general The term energy storage technology means equipment (other than equipment primarily used in the transportation of goods or individuals and not for the production of electricity) which— (i) uses batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis and electrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies identified by the Secretary, after consultation with the Secretary of Energy, to store energy for conversion to electricity and has a capacity of not less than 5 kilowatt hours, or (ii) stores thermal energy to heat or cool (or provide hot water for use in) a structure (other than for use in a swimming pool). (B) Termination The term energy storage technology shall not include any property the construction of which does not begin before January 1, 2028. (6) Waste energy recovery property (A) In general The term waste energy recovery property means property that generates electricity