of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of this section. (c) Qualifying electric power transmission line property For purposes of this section, the term qualifying electric power transmission line property means any overhead, submarine, or underground property— (1) which is a qualifying electric power transmission line that transmits electricity— (A) across no fewer than 2 States or not less than 150 continuous miles, or (B) across the Outer Continental Shelf (as defined in section 2 of the Outer Continental Lands Act ( 43 U.S.C. 1331 )), or (2) which is related transmission property. (d) Qualifying electric power transmission line For purposes of this section— (1) In general The term qualifying electric power transmission line means any applicable new transmission property and any modified existing transmission property. (2) Applicable new transmission property (A) In general The term applicable new transmission property means any electric power transmission line which is— (i) originally placed in service after the date of the enactment of this section, (ii) primarily used for one or more purposes described in subparagraph (B), and (iii) described in subparagraph (C). (B) Purposes described The purposes described in this subparagraph are— (i) enhancing resilience to prepare for, withstand, and recover rapidly from disruptions from the impact of weather events, wildfires, or natural disasters, (ii) addressing clearance concerns, (iii) facilitating the interconnection of electric power generation capacity to the bulk-power system (as defined in section 215 of the Federal Power Act), or (iv) addressing high load needs of 2,000 ampere and above. (C) Additional requirements for new transmission property An electric power transmission line is described in this subparagraph if— (i) such transmission line— (I) includes an advanced transmission conductor, and (II) is capable of transmitting electricity at a voltage of not