Amends clause (i) by replacing "during the 10-year period beginning on the date the facility was originally placed in service" with "before January 1, 2033"; amends clause (ii) subclause (II) to read "before January 1, 2033, and during such taxable year."

Amends paragraph (D): in clause (ii) strikes subclause (II) and redesignates subclause (III) as subclause (II); strikes clause (iii); redesignates clause (iv) as clause (iii).

Section 45(d)(8)(A) is amended by inserting text (specific insertion text not provided in this section).