paragraphs: (6) Phaseout for solar energy property (A) In general Subject to subparagraph (B), in the case of any energy property described in paragraph (3)(A)(i) the construction of which begins before January 1, 2024, the energy percentage determined under paragraph (2) shall be equal to— (i) in the case of any property the construction of which begins after December 31, 2019, and before January 1, 2023, 26 percent, and (ii) in the case of any property the construction of which begins after December 31, 2022, and before January 1, 2024, 22 percent. (B) Placed in service deadline In the case of any energy property described in paragraph (3)(A)(i) the construction of which begins before January 1, 2024, and which is not placed in service before January 1, 2026, the energy percentage determined under paragraph (2) shall be equal to 10 percent. (7) Phaseout for certain other energy property (A) In general Subject to subparagraph (B), in the case of any qualified fuel cell property, qualified small wind property, waste energy recovery property, or energy property described in paragraph (3)(A)(ii), the energy percentage determined under paragraph (2) shall be equal to— (i) in the case of any property the construction of which begins after December 31, 2019, and before January 1, 2023, 26 percent, and (ii) in the case of any property the construction of which begins after December 31, 2022, and before January 1, 2024, 22 percent. (B) Placed in service deadline In the case of any energy property described in subparagraph (A) which is not placed in service before January 1, 2026, the energy percentage determined under paragraph (2) shall be equal to 0 percent. . (d) Base energy percentage amount Section 48(a) is amended— (1) in paragraph (2)(A)— (A) in clause (i), by striking 6 percent and inserting 30 percent , and (B) in clause (ii), by striking 2 percent and inserting 10 percent , and (2) in paragraph (5)(A)(ii), by striking 6 percent and inserting 30 percent . (e) Credit for geothermal Section 48(a)(2)(A)(i)(II) is