119th Congress

H.R.8482

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

Introduced·4/23/26

Prefiled

Introduced4/23/26

Chamber Passed

Final Passage

Complete

Introduced

H. R. 8482

Introduced in House · April 28, 2026

April 23, 2026

Mr. Harrigan (for himself, Mr. Panetta, Mr. Murphy, Mr. Suozzi, and Mr. Haridopolos) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

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

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Modification of certain investment credit rules with respect to nuclear facilities.

(a) Election To remove public utility property limitation allowed for nuclear facilities.—

(1) IN GENERAL.—Section 50(d)(2) of the Internal Revenue Code of 1986 is amended in the matter preceding , by inserting “to any qualified facility (as defined in ) which uses nuclear energy to produce electricity or” before “to any energy storage technology”.

HR8482 U.S. House: Amends the Internal Revenue Code to…