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US HR4024

US HR4024
Zero-Emission Nuclear Power Production Credit Act of 2021


summary

Introduced
06/21/2021
In Committee
06/21/2021
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to establish a tax credit for production of electricity using nuclear power.

AI Summary

This bill establishes a tax credit for the production of electricity using nuclear power. The credit, known as the "zero-emission nuclear power production credit," will be worth 1.5 cents per kilowatt-hour of electricity produced and sold by a qualified nuclear power facility, subject to certain reductions based on the facility's gross receipts. The bill also requires that contractors and subcontractors engaged in the construction, alteration, or repair of any applicable project (such as facilities eligible for the credit) ensure that at least 15% of the total labor hours be performed by qualified apprentices, with some exceptions. The credit is set to expire for taxable years beginning after December 31, 2030.

Committee Categories

Budget and Finance

Sponsors (23)

Last Action

Referred to the House Committee on Ways and Means. (on 06/21/2021)

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