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To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.
To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.
Summary
This bill modifies federal tax credit rules to make it easier for nuclear energy facilities to qualify for investment tax credits. The bill removes the restriction that disqualifies nuclear facilities from credits solely because they are classified as "public utility property," allowing such facilities to claim credits they would otherwise be ineligible for. The bill also removes the limitation preventing taxpayers from claiming credits for nuclear facilities before construction is complete, allowing credits to be claimed for progress expenditures during the construction phase. These changes make nuclear energy facilities eligible for the same investment credit advantages currently available to other energy technologies. The amendments take effect for tax years beginning after December 31, 2026.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Harrigan, Pat [R-NC-10] (R-NC)
12 cosponsors
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA)
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN)
- Rep. Fry, Russell [R-SC-7] (R-SC)
- Rep. Haridopolos, Mike [R-FL-8] (R-FL)
- Rep. Jack, Brian [R-GA-3] (R-GA)
- Rep. McCormick, Richard [R-GA-7] (R-GA)
- Rep. McDowell, Addison P. [R-NC-6] (R-NC)
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC)
- Rep. Panetta, Jimmy [D-CA-19] (D-CA)
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY)
- Rep. Van Epps, Matt [R-TN-7] (R-TN)
- Rep. Whitesides, George [D-CA-27] (D-CA)
Actions (2)
- Apr 23, 2026 Referred to the House Committee on Ways and Means. · house
- Apr 23, 2026 Introduced in House
Similar bills (6)
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Full text
IN THE HOUSE OF REPRESENTATIVES
April 23, 2026
Mr. Harrigan (for himself, Mr. Panetta, Mr. Murphy, Mr. Suozzi, and Mr. Haridopolos) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. MODIFICATION OF CERTAIN INVESTMENT CREDIT RULES WITH RESPECT TO NUCLEAR FACILITIES.
(a) Election To Remove Public Utility Property Limitation Allowed for Nuclear Facilities.—
(1) In general.—Section 50(d)(2) of the Internal Revenue Code of 1986 is amended in the matter preceding subparagraph
(A), by inserting “to any qualified facility (as defined in section 48E(b)(3)(A)) which uses nuclear energy to produce electricity or” before “to any energy storage technology”.
(2) Conforming amendment.—Section 50(d)(2)(B) of such Code is amended by inserting “qualified facility or” before “energy storage technology” each place it appears.
(b) Removal of Progress Expenditures Limitation for Nuclear Facilities.—Section 6418(g)(4) of such Code is amended by adding at the end the following: “The preceding sentence shall not apply with respect to any eligible credit to the extent such credit is determined with respect to any qualified facility (as defined in section 48E(b)(3)(A)) which uses nuclear energy to produce electricity.”.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2026. <all>
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