with a maximum net output of less than 1 megawatt (as measured in alternating current),

the construction of which begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (3) and (4) of subsection (d), or

satisfies the requirements of subsection (d)(3), and

with respect to the construction of such facility, satisfies the requirements of subsection (d)(4),

with a capacity of less than 1 megawatt,

the construction of which begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (3) and (4) of subsection (d), or

satisfies the requirements of subsection (d)(3), and

with respect to the construction of such property, satisfies the requirements of subsection (d)(4),

in the case of any qualified investment with respect to a qualified facility described in paragraph (2)(A)(i) or with respect to energy storage technology described in paragraph (2)(B)(i), 2 percentage points, and

in the case of any qualified investment with respect to a qualified facility described in paragraph (2)(A)(ii) or with respect to energy storage technology described in paragraph (2)(B)(ii), 10 percentage points.

in connection with a qualified facility which has a maximum net output of not greater than 5 megawatts (as measured in alternating current), and

placed in service during the taxable year of the taxpayer, and

properly chargeable to capital account of the taxpayer.

tangible personal property, or

other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility,

the construction, reconstruction, or erection of which is completed by the taxpayer, or

which is acquired by the taxpayer if the original use of such property commences with the taxpayer.

which is used for the generation of electricity,

which is placed in service after December 31, 2024, and

for which the anticipated greenhouse gas emissions rate (as determined under subparagraph (B)(ii)) is not greater than zero.

a renewable electricity production credit determined under section 45,

an advanced nuclear power facility production credit determined under section 45J,

a carbon oxide sequestration credit determined under section 45Q,

a zero-emission nuclear power production credit determined under section 45U,

a clean electricity production credit determined under section 45Y,

an energy credit determined under section 48, or

a qualifying advanced coal project credit under section 48A,

in the case of a facility described in subclause (I) of paragraph (2)(A)(iii) and not described in subclause (II) of such paragraph, 10 percentage points, and

in the case of a facility described in subclause (II) of paragraph (2)(A)(iii), 20 percentage points, and

the environmental justice capacity limitation allocated to such facility, bears to

the total megawatt nameplate capacity of such facility, as measured in direct current.

which is not described in section 45Y(b)(2)(B),

which has a maximum net output of less than 5 megawatts (as measured in alternating current), and

is located in a low-income community (as defined in section 45D(e)) or on Indian land (as defined in section 2601(2) of the Energy Policy Act of 1992 (25 U.S.C. 3501(2))), or

is part of a qualified low-income residential building project or a qualified low-income economic benefit project.

such facility is installed on a residential rental building which participates in a covered housing program (as defined in section 41411(a) of the Violence Against Women Act of 1994 (34 U.S.C. 12491(a)(3)),1 a housing assistance program administered by the Department of Agriculture under title V of the Housing Act of 1949, a housing program administered by a tribally designated housing entity (as defined in section 4(22) of the Native American Housing Assistance and Self-Determination Act of 1996 (25 U.S.C. 4103(22))) or such other affordable housing programs as the Secretary may provide, and

the financial benefits of the electricity produced by such facility are allocated equitably among the occupants of the dwelling units of such building.

less than 200 percent of the poverty line (as defined in section 36B(d)(3)(A)) applicable to a family of the size involved, or

less than 80 percent of area median gross income (as determined under section 142(d)(2)(B)).