AMENDMENTS RELATING TO THE ENERGY POLICY ACT OF 2005.

SEC. 302. AMENDMENTS RELATING TO THE ENERGY POLICY ACT OF 2005. (a) Amendments Relating to Section 1253.— (1) [26 U.S.C. 168] Subclause (II) of section 168(e)(3)(B)(vi)is amended by striking “is a qualifying small power production facility” and all that follows and inserting “has a power production capacity of not greater than 80 megawatts, or”. (2) The last sentence of section 168(e)(3)(B) is amended by striking “clause (vi)(I)” and all that follows and inserting “subclause (I) or (II) of clause (vi) by reason of being public utility property.”. (b) [26 U.S.C. 168 note] Effective Date.—The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.