; (ii) in paragraph (3)(A)— (I) in clause (ii), by striking January 1, 2022 and inserting January 1, 2028 ; and (II) in clause (vii), by striking January 1, 2022 and inserting January 1, 2028 ; and (iii) in paragraph (5)(C)— (I) in clause (i)— (aa) by striking (2), (3), (4), (6), (7), ; and (bb) by inserting and which is placed in service after 2008 and the construction of which begins before January 1, 2028 after section 45(d) ; and (II) in clause (ii), by inserting at the beginning of the clause which is a qualified facility (within the meaning of section 45) described in paragraph (2), (3), (4), (6), and (7) and ; and (B) in subsection (c)— (i) in paragraph (1)(D), by striking January 1, 2022 and inserting January 1, 2028 ; (ii) in paragraph (2)(D), by striking January 1, 2022 and inserting January 1, 2028 ; (iii) in paragraph (3)(A)(iv), by striking January 1, 2022 and inserting January 1, 2028