Bill · S. 3088· Senate(119-S-3088)
Fusion Advanced Manufacturing Parity Act
- Introduced
- 10/30/2025
- Last activity
- 10/30/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- John Curtis
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill amends the Internal Revenue Code of 1986 to add fusion energy components to the advanced manufacturing production credit. Under the bill, the credit for a fusion energy component is set at 25 percent of the sales price. The bill outlines a specific phase-out schedule for these credits starting for components sold after December 31, 2031. It provides a detailed list of what qualifies as a fusion energy component, such as high-temperature superconducting magnets and fusion chambers. Additionally, the bill includes specific raw materials and applicable critical minerals like beryllium, lithium, tungsten, vanadium, boron, and copper chromium zirconium. The changes apply to components produced and sold after December 31, 2025.
Yes· 3 of 10
Does this put more money into wind, solar and other renewable power?+7
Directly incentivizes production and manufacturing of components for advanced clean fusion energy.
Does this cut the pollution that drives climate change?+6
Promotes the development of clean, carbon-free fusion energy technology.
Is this likely to create jobs?+5
Financial incentives for manufacturing fusion energy components stimulate industry growth and specialized job creation.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 2(a)(1)(A) amends section 45X(b)(1) of the Internal Revenue Code to provide a credit equal to 25 percent of the sales price for fusion energy components. This could benefit individuals and businesses involved in manufacturing these components by providing a financial incentive.
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Section 2(a)(2)(C) amends section 45X(c)(6) to explicitly define and include various fusion energy components—such as cooling system components, controls equipment, and high-temperature superconducting magnets—as well as critical materials like deuterium, tritium, and helium-3. This clarity helps manufacturers know exactly which parts and materials qualify for the production credit.
Potential Negative Impacts for People
- Section 2(a)(1)(B) establishes a phase-out for fusion energy components sold after December 31, 2031, reducing the credit amount progressively through the years 2032, 2033, and 2034, down to 0 percent after December 31, 2034. This reduction and eventual elimination of the credit could create financial burdens or uncertainty for manufacturers relying on the tax incentive past those dates.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Increases Job Creation+5Improves Economic Growth+4Improves Small Business Support+4Reduces Small Business Taxes+4
- Environment Energy And Infrastructure
- Increases Renewable Energy Investment+7Reduces Carbon Emissions+6Improves Environmental Protections+3
- Demographic And Interest Groups
- Good For Business Owners+5Good For Young Adults+3
- Education And Technology
- Increases Scientific Research Funding+4
- 10/30/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Maria CantwellDemocrat · Washington