Termination of transferability of portion of clean electricity credits attributable to wind or solar energy

(a) Clean electricity production credit Section 6418(f)(1)(A)(vii) of the Internal Revenue Code of 1986 is amended to read as follows: (vii) so much of the clean electricity production credit determined under section 45Y as is not attributable to electricity produced using solar or wind energy.. (b) Clean electricity investment credit Section 6418(f)(1)(A)(xi) of such Code is amended to read as follows: (xi) so much of the clean electricity investment credit determined under section 48E as is not allowed with respect to a qualified facility (as defined in such section) which is used for the generation of electricity using wind or solar energy.. (c) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.