; and (2) the number of units at residential buildings and the number of square feet of floor area in commercial buildings for which tax credits were awarded to date and in the prior year calendar year. . (b) Table of contents The table of contents of the Internal Revenue Code of 1986 is further amended by inserting after the item relating to section 45U (as added by this Act) the following: Sec. 45V. Deep energy retrofits and zero-energy commercial and residential buildings. . 208. Extension of publicly traded partnership ownership structure to renewable energy projects (a) In general Section 7704(d)(1)(E) of the Internal Revenue Code of 1986, as amended by section 134 of this Act, is further amended by adding after clause (v) the following: (vi) The generation of electric power (including the leasing of tangible personal property used for such generation) exclusively utilizing any resource described in section 45(c)(1) or energy property described in section 48 (determined without regard to any termination date) or, in the case of a facility described in paragraph (3) or (7) of section 45(d) (determined without regard to any placed in service date or date by which construction of the facility is required to begin), the accepting or processing of such resource. (vii) The sale of electric power, capacity, resource adequacy, demand response capabilities, or ancillary services that is produced or made available from any equipment or facility (operating as a single unit or as an aggregation of units) the principal function of which is to— (I) use mechanical, chemical, electrochemical, hydroelectric, or thermal processes to store energy that was generated at one time for conversion to electricity at a later time, or (II) store thermal energy for direct use for heating or cooling at a later time in a manner that avoids the need to use electricity at that later time. (viii) The generation, storage, or distribution of thermal energy exclusively utilizing property described in section 48(c)(3) (determined without regard