shall not apply) or any qualifying electric power transmission line property (as defined by section 48F(c)) , and (2) in subparagraph (B)— (A) by inserting or qualifying electric transmission line property after each energy storage technology , and (B) by inserting or the qualifying electric transmission line property after the energy storage technology . (c) Transfer of certain credits Section 6418(f)(1)(A) of the Internal Revenue Code of 1986 is amended by adding the following new clause: (xii) The qualifying electric power transmission line credit under section 48F. . (d) Conforming amendments (1) Section 46 of the Internal Revenue Code of 1986 is amended— (A) by striking and at the end of paragraph (6), (B) by striking the period at the end of paragraph (7) and inserting , and , and (C) by adding at the end the following new paragraph: (8) the qualifying electric power transmission line credit. . (2) Section 49(a)(1)(C) of such Code is amended— (A) by striking and at the end of clause (vii), (B) by striking the period at the end of clause (viii) and inserting , and , and (C) by adding at the end the following new clause: (ix) the basis of any qualifying electric power transmission line property under section 48F. . (3) The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48E the following new item: Sec. 48F. Qualifying electric power transmission line credit. . (e) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2023.