Making Imperiled Communities Resistant to Outages with Generation that is Resilient, Islandable, and Distributed Extension Act or the MICROGRID Extension Act This bill extends the energy investment tax credit for microgrid controllers for eight years. Under current law, an energy investment tax credit of up to 30% of the cost of a microgrid controller is available provided construction of the microgrid controller begins on or before December 31, 2024. This bill extends the energy investment tax credit to include microgrid controllers where construction begins on or before December 31, 3032.