Extend the energy credit with respect to electrochromic glass.

Section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended—

(1) in clause (ii), by striking, or electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure,

(2) in clause (x), by striking or.

(3) in clause (xi), by inserting or after the comma at the end, and

(4) by adding at the end the following new clause:

(xii) electrochromic glass which uses electricity to change its light transmittance properties in order to heat or cool a structure, but only with respect to property the construction of which begins before January 1, 2033,

Section 48(a)(2)(A)(i)(III) of such Code is amended by striking paragraph (3)(A)(ii) and inserting clause (ii) or (xii) of paragraph (3).

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