Fusion Advanced Manufacturing Parity Act expands the advanced manufacturing production credit to include fusion energy components.
The Fusion Advanced Manufacturing Parity Act amends the Internal Revenue Code to include fusion energy components in the advanced manufacturing production credit. This credit applies to components produced and sold after December 31, 2025. Fusion energy components include high-temperature superconducting magnets, fusion chambers, blanket systems, high-temperature superconductor tape or wire, high-energy lasers, fusion heating systems, and more. The credit phases out over several years, reducing by 75% in 2032, 50% in 2033, 25% in 2034, and fully by 2035.
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