; and (ii) in clause (ii), by striking after December 31, 2020, and before January 1, 2022 and inserting after December 31, 2025, and before January 1, 2027 ; and (B) in subparagraph (B), by striking January 1, 2024 and inserting January 1, 2029 . (c) Effective date The amendments made by this section shall take effect on January 1, 2020. 3. Extension and phaseout of credit for residential energy efficient property (a) Applicable percentage Subsection (g) of section 25D of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1), by striking January 1, 2020 and inserting January 1, 2025 ; (2) in paragraph (2), by striking after December 31, 2019, and before January 1, 2021 and inserting after December 31, 2024, and before January 1, 2026 ; and (3) in paragraph (3), by striking after December 31, 2020, and before January 1, 2022 and inserting after December 31, 2025, and before January 1, 2027 . (b) Termination Subsection (h) of section 25D of such Code is amended by striking December 31, 2021 and inserting December 31, 2026 . (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2019.