rules So much of the amendments made by this section as relate to section 48 of the Internal Revenue Code of 1986 shall apply to periods after the date of the enactment of this Act under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). 3. Energy credit for qualified offshore wind facilities and energy storage (a) In general Section 48 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)— (A) in paragraph (2)(A)(i)— (i) in subclause (II), by striking paragraph (3)(A)(i) and inserting clause (i) or (ix) of paragraph (3)(A) , and (ii) by striking and at the end of subclause (III), and (iii) by adding at the end the following new subclause: (V) qualified offshore wind property, and , and (B) in paragraph (3)(A)— (i) in clause (vi), by striking or at the end, and (ii) by adding at the end the following new clause: (viii) qualified offshore wind property, but only with respect to property the construction of which begins before January 1, 2050, or (ix) any equipment if— (I) such equipment receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies identified by the Secretary in consultation with the Secretary of Energy, (II) such equipment has a capacity of not less than 5 megawatt hours, (III) such equipment is located in an energy opportunity zone (as defined in section 1400Y–1), (IV) the construction of such equipment was subject to a project labor agreement (as defined in section 1400Y–1), and (V) all laborers and mechanics employed by any contractor or subcontractor in the construction of such equipment were paid wages at rates not less than those prevailing on similar construction in the locality as determined by the Secretary of Labor under subchapter IV of chapter 31 of