combined heat and power system property
(iii)The term “combined heat and power system property” does not include property used to transport the energy source to the facility or to distribute energy produced by the facility. (D)If a system is designed to use biomass (within the meaning of paragraphs (2) and (3) of section 45(c) without regard to the last sentence of paragraph (3)(A)) for at least 90 percent of the energy source— (i)subparagraph (A)(iii) shall not apply, but (ii)the amount of credit determined under subsection (a) with respect to such system shall not exceed the amount which bears the same ratio to such amount of credit (determined without regard to this subparagraph) as the energy efficiency percentage of such system bears to 60 percent.