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

H.R. 8482 Rep. Pat Harrigan (R-NC-10) In committee
Bill text PDF
  1. Introduced Apr 23
  2. Committee Apr 23
  3. Passed House Next
  4. Passed Senate Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, Apr 23, 2026Next: House vote
188d ago Apr 23, 2026: Referred to the House Committee on Ways and Means.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
3companies, 5 filings
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Summary

This bill amends the Internal Revenue Code of 1986 to modify certain investment credit rules for nuclear facilities. Section 1, Modification of certain investment credit rules with respect to nuclear facilities: This section makes two changes. First, it allows an election to remove the public utility property limitation for nuclear facilities that use nuclear energy to produce electricity, by amending the rule that currently applies to energy storage technology. Second, it removes the progress expenditures limitation for nuclear facilities, so that the limitation on transferring credits does not apply to credits determined for such facilities. These amendments apply to taxable years beginning after December 31, 2026.

Summary of the bill text as introduced in House (Apr 23, 2026), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.