1. Short title This Act may be cited as the Rural Wind Energy Modernization and Extension Act of 2020 . 2. Qualified distributed wind energy properties added to energy credit (a) In general Section 48 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)— (A) in paragraph (7)— (i) in the header, by striking, Phaseout for fiber-optic solar, qualified fuel cell, and qualified small wind energy property and inserting Phaseout for fiber-optic solar or qualified fuel cell property , and (ii) by striking qualified fuel cell property, qualified small wind property, or energy property and inserting qualified fuel cell property or energy property , and (B) by adding at the end the following new paragraph: (8) Phaseout for qualified distributed wind energy property (A) In general Subject to subparagraph (B), in the case of any qualified distributed wind energy property described in paragraph (3)(A)(vi), the energy percentage determined under paragraph (2) shall be equal to— (i) in the case of any property the construction of which begins before January 1, 2026, 30 percent, and (ii) in the case of any property the construction of which begins after December 31, 2025, 10 percent. (B) Placed in service deadline In the case of any qualified distributed wind energy property described in subparagraph (A)(i) which is not placed in service before January 1, 2028, the energy percentage determined under paragraph (2) shall be equal to 10 percent. , (2) by striking qualified small wind energy property each place it appears and inserting qualified distributed wind energy property , and (3) by amending subsection (c)(4) to read as follows: (4) Qualified distributed wind energy property (A) In general The term qualified distributed wind energy property means property that uses one or more wind turbines in a single project with a total nameplate capacity not exceeding 10 MW which— (i) are installed on properties with sufficient electrical load such that the annual energy consumption of the property is at least 50