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Adds fusion energy components to the existing advanced manufacturing production tax credit (Section 45X) and creates a new 25% production credit (based on sales price) for qualifying fusion components produced and sold after December 31, 2025. The credit phases down between 2032 and 2034 and is not available for sales after 2034. The provision also supplies detailed definitions of which parts qualify and makes conforming changes to existing tax-code language.
Read twice and referred to the Committee on Finance.
Introduced October 30, 2025 by John R. Curtis · Last progress October 30, 2025