is 1 of the first 3 original demonstrations in the United States of a megawatt-scale electric power generation facility which generates revenue from sales of electric power to an unrelated person (within the meaning of section 45(e)(4)). (3) Determination (A) In general The Secretary, in consultation with the Secretary of Energy, shall develop a process to determine whether qualified emerging energy property is first of its kind. Such process shall include a certification, at the request of the taxpayer before the commencement of construction, that the property will be treated as first of its kind. (B) Effective period of certification Except as provided by the Secretary, a certification granted under subparagraph (A) with respect to any property shall be in effect for the period, not to exceed 5 years, beginning on the date of the certification and ending on the date construction commences with respect to the property. If construction does not commence within the 5-year period beginning on the date of the certification, the property shall not be treated as first of its kind unless the certification is renewed. (e) Transfer of credit by certain public entities (1) In general If, with respect to a credit under subsection (a) for any taxable year— (A) a qualified public entity would be the taxpayer (but for this paragraph), and (B) such entity elects the application of this paragraph for such taxable year with respect to all (or any portion specified in such election) of such credit, the eligible project partner specified in such election, and not the qualified public entity, shall be treated as the taxpayer for purposes of this title with respect to such credit (or such portion thereof). (2) Definitions For purposes of this subsection— (A) Qualified public entity The term qualified public entity means— (i) a Federal, State, or local government entity, or any political subdivision, agency, or instrumentality thereof, (ii) a mutual or cooperative electric company described in section 501(c)(12) or 1381(a)(2), or