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HR 8482·Federal·house

To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.

In CommitteeFiled Apr 23, 2026
Sponsor: Rep. Harrigan, Pat [R-NC-10] (R)
Latest Action

Referred to the House Committee on Ways and Means.

Apr 23, 2026

Summary

The bill changes the Internal Revenue Code so that nuclear electricity generators can claim certain investment tax credits that were previously restricted. It removes limits that barred public‑utility property and progress‑expenditure rules for these facilities. The new rules apply to tax years beginning after Dec. 31, 2026.

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