ENERGY CREDIT FOR GEOTHERMAL HEAT PUMP SYSTEMS.

SEC. 105. ENERGY CREDIT FOR GEOTHERMAL HEAT PUMP SYSTEMS.(a) In General.—Subparagraph (A) of section 48(a)(3), as amended by this Act, is amended by striking “or” at the end of clause (v), by inserting “or” at the end of clause (vi), and by adding at the end the following new clause:“(vii) equipment which uses the ground or ground water as a thermal energy source to heat a structure or as a thermal energy sink to cool a structure, but only with respect to periods ending before January 1, 2017,”.(b) Effective Date.—The amendments made by this section shall apply to periods after the date of the enactment of this Act, in taxable years ending after such date, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990).