Expands advanced manufacturing production credit to include fusion energy components.
The Fusion Advanced Manufacturing Parity Act amends the Internal Revenue Code to expand the advanced manufacturing production credit to include fusion energy components. These components include high-temperature superconducting magnets, fusion chambers, blanket systems, high-temperature superconductor tape or wire, high-energy lasers, and fusion heating systems. The credit phases out for components sold after December 31, 2031. The bill applies to components produced and sold after December 31, 2025.
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