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Nuclear Energy

Sections 45U and 45J

Statute

  • Section 45U, Zero-emission Nuclear Power Production Credit
  • Section 45J, Credit for Production from Advanced Nuclear Power Facilities

IRS Guidance

  • Notice 2023-24, Section 45J Credit for Production of Electricity from Advanced Nuclear Power Facilities
  • Notice 2013-68, Section 45J Credit for Production from Advanced Nuclear Facilities
  • Notice 2006-40, Section 45J Credit for Production from Advanced Nuclear Facilities
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