; and (2) by adding the following new subparagraphs: (A) no election under this paragraph shall be permitted if the making of such election is prohibited by, or required by, a State or political subdivision thereof, by any agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political subdivision that regulates public utilities as described in section 7701(a)(33)(A), (B) an election under this paragraph shall be made separately with respect to each energy property by the due date (including extensions) of the Federal tax return for the taxable year in which such property is placed in service by the taxpayer, and once made, may be revoked only with the consent of the Secretary, and (C) an election shall not apply with respect to any energy property described in such subparagraph if such property has a maximum energy capacity equal to or less than 14 kilowatt hours. . (b) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2018.