Bill · H.R. 8482· House(119-HR-8482)

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

Age: 39 years

North Carolina

Introduced: 4/23/2026
Last activity: 4/23/2026 — Referred to the House Committee on Ways and Means.
Sponsored by: Pat Harrigan
Cosponsors: - 9 - 3

Taxation

Introduced
In Committee

What this bill would do

This bill aims to amend the Internal Revenue Code of 1986 regarding investment credit rules for nuclear facilities. It proposes changes to how these facilities are treated in relation to public utility property limitations. Specifically, it seeks to remove certain progress expenditures limitations for qualified facilities that use nuclear energy to produce electricity. These changes would apply to taxable years starting after December 31, 2026.

Yes· 3 of 6

Would business owners be better off under this?+4
The bill provides tax advantages for businesses operating nuclear energy facilities.
Does this put more money into wind, solar and other renewable power?+4
The bill incentivizes investment in nuclear energy by removing certain progress expenditure limitations.
Does this cut the tax on profits from selling investments?+3
The bill modifies investment credit rules which can enhance the after-tax returns on energy investments.