; 5 U.S.C. App.) and section 3145 of title 40, United States Code. (4) Period of validity for certifications A certification made under this subsection shall be in effect for a period of 5 years. An entity may reapply to the Secretary of Labor for an additional certification under this subsection in accordance with the application process under paragraph (2). (5) Revocation of qualified entity status The Secretary of Labor may revoke the certification of an entity under this subsection as a qualified entity at any time in which the Secretary determines the entity is no longer in compliance with paragraph (3). (c) Authorization of appropriations There is authorized to be appropriated to carry out this section $10,000,000 for fiscal year 2019 and each fiscal year thereafter. 3. Jobs in Energy credit (a) In general Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48C the following new section: 48D. Jobs in Energy credit (a) Investment credit for qualified property For purposes of section 46, the Jobs in Energy credit for any taxable year in which the taxpayer has been certified as a qualified entity (as defined in subsection (e)) is an amount equal to 10 percent of the qualified investment for such taxable year with respect to— (1) any qualified facility, (2) qualified carbon capture and sequestration equipment, and (3) energy storage property. (b) Qualified investment with respect to any qualified facility (1) In general For purposes of subsection (a)(1), the qualified investment with respect to any qualified facility for any taxable year is the basis of any qualified property placed in service by the taxpayer during such taxable year which is part of a qualified facility. (2) Qualified property The term qualified property means property— (A) which is— (i) tangible personal property, or (ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified