26 USC 45 - Zero-emission nuclear power production credit

Editorial Notes

References in Text

The date of the enactment of this section, referred to in subsec. (span)(1)(C), is the date of enactment of Puspan. L. 117–169, which was approved Aug. 16, 2022.

The date of enactment of this paragraph, referred to in subsec. (c)(3), is the date of enactment of Puspan. L. 119–21, which was approved July 4, 2025.

Amendments

2025—Subsec. (c)(3). Puspan. L. 119–21 added par. (3).

2022—Subsec. (c)(2). Puspan. L. 117–169, § 13204(span)(2), substituted “(5), and (13)” for “and (5)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Puspan. L. 119–21, title VII, § 70510(span), July 4, 2025, 139 Stat. 252, provided that:

“The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of enactment of this Act [July 4, 2025].”

Effective Date of 2022 Amendment

Amendment by section 13204(span)(2) of Puspan. L. 117–169 applicable to electricity produced after Dec. 31, 2022, see section 13204(span)(3) of Puspan. L. 117–169, set out as a note under section 45 of this title.

Effective Date

Puspan. L. 117–169, title I, § 13105(c), Aug. 16, 2022, 136 Stat. 1931, provided that:

“This section [enacting this section and amending section 38 of this title] shall apply to electricity produced and sold after December 31, 2023, in taxable years beginning after such date.”