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Congress·In Committee·H.R. 8482

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

Nuclear Power: Tax Credit Expansion for Facilities

This bill is currently in the early stages of the legislative process. It was recently sent to the House Committee on Ways and Means for review. No further actions are scheduled at this time.

Legislative Progress

House
Senate
President
Law
Could go either way

The bill has bipartisan support and focuses on carbon-free energy, which is a popular topic. However, technical tax code changes often face long delays in committee before reaching a full vote.

Key Points

  • This bill changes the tax code to help nuclear power plants get more financial support from the federal government. It removes certain restrictions that usually apply to utility companies, making it easier for nuclear projects to qualify for investment tax credits.
  • Nuclear power companies would be allowed to transfer or sell their tax credits more easily, even while a project is still being built. This helps companies get the cash they need to finish expensive construction projects instead of waiting until the plant is fully operational.
  • The goal is to encourage the development of carbon-free energy by making nuclear power more financially attractive to investors. By updating these technical tax rules, the bill aims to lower the overall cost of building and maintaining nuclear facilities.
  • If passed, these changes would start affecting taxes for the year 2027 and beyond. This would primarily benefit energy companies and could eventually help stabilize electricity prices by supporting a steady supply of nuclear energy.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.

Milestones

2 milestones2 actions
Apr 23, 2026House

Referred to the House Committee on Ways and Means.

Apr 23, 2026

Introduced in House

The bill was officially filed and given a number. It now enters the legislative queue.

Votes

No votes have been recorded for this legislation yet.

News

No related news coverage found for this legislation yet.

Source Information

Document Type

Congressional Bill

Official Title

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

Bill NumberHR 8482
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred to the House Committee on Ways and Means.

Sponsor

Cosponsors

(6)
D: 2R: 4

Analysis generated by AI. Always verify with official sources.