; (2) by redesignating clause (ii) as clause (iii); (3) by striking any energy property to which clause (i) does not apply in clause (iii) (as so redesignated) and inserting any other energy property ; and (4) by inserting after clause (i) the following new clause: (ii) 15 percent in the case of any energy property described in paragraph (3)(A)(viii), and . (c) Effective date The amendments made by this section shall apply to periods after December 31, 2019, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).