(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.

(a) In general

Section 45Y(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(4) Special rule for solar and wind energy

In the case of electricity produced from solar or wind energy, the amount of the credit determined under subsection (a) (determined without regard to this paragraph) shall be equal to the product of the amount otherwise so determined, multiplied by—

(A)

in the case of electricity produced during the first calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 80 percent,

(B)

in the case of electricity produced during the second calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 60 percent,

(C)

in the case of electricity produced during the third calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 40 percent,

(D)

in the case of electricity produced during the fourth calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 20 percent, or

(E)

in the case of electricity produced after such fourth calendar year, zero percent,

(b) Effective date

The amendments made by this section shall apply to electricity produced after the date of the enactment of this Act.

(a) In general

Section 48E(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(4) Special rule for solar and wind energy

The amount of the clean electricity investment credit under subsection (a) with respect to any qualified investment in a qualified facility which generates electricity using wind or solar energy shall be equal to the product of—

(A)

the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by

(B)

in the case of a facility placed in service—

(i)

during the first calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 80 percent,

(ii)

during the second calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 60 percent,

(iii)

during the third calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 40 percent,

(iv)

during the fourth calendar year beginning after the date of the enactment of the Ending Intermittent Energy Subsidies Act of 2025, 20 percent, or

(v)

after such fourth calendar year, zero percent,

(b) Effective date

The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.