Nuclear Facility Investment Tax Credit (IRC Modification)

Current understanding

To be populated as evidence accumulates.

Evidence log

• 2025-01-09 — Restoring Energy Market Freedom Act: Restoring Energy Market Freedom Act (introduced) would repeal the advanced nuclear production credit and zero-emission nuclear power production credit, running counter to proposals that would extend or expand nuclear-specific investment tax credits. (novelty: 3)
• 2026-03-24 — A bill to amend the Internal Revenue Code of 1986 to extend the clean electricity production credit and the clean electricity investment credit based on increases in the price of, and demand for, electricity, and for other purposes.: cross-connection with clean-electricity-credits-price-demand-extension: The technology-neutral §48E investment credit covers advanced nuclear alongside other zero-emission generation; S4175’s extension mechanism would apply in parallel to nuclear-specific ITC modifications. (novelty: 2)
• 2025-02-11 — Financing Our Energy Future Act: Cross-connection with publicly-traded-partnerships-clean-energy-qualifying-income: S510 (Financing Our Energy Future Act) would extend MLP pass-through eligibility to advanced nuclear activities, complementing direct nuclear investment tax credits by also lowering the cost of capital via partnership structuring. (novelty: 3)
• 2026-03-27 — To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials.: cross-connection with renewable-materials-tax-credits: Both are IRC amendments creating sector-specific investment tax credits (renewable materials vs. nuclear facilities), reflecting a broader pattern of using IRC-based production/investment credits to steer capital toward targeted energy and materials sectors. (novelty: 3)

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