(1) In general
Section 50(d)(2) of the Internal Revenue Code of 1986 is amended in the matter preceding subparagraph (A), by inserting to any qualified facility (as defined in section 48E(b)(3)(A)) which uses nuclear energy to produce electricity or before to any energy storage technology.
(2) Conforming amendment
Section 50(d)(2)(B) of such Code is amended by inserting qualified facility or before energy storage technology each place it appears.
(b) Removal of progress expenditures limitation for nuclear facilities
Section 6418(g)(4) of such Code is amended by adding at the end the following: The preceding sentence shall not apply with respect to any eligible credit to the extent such credit is determined with respect to any qualified facility (as defined in section 48E(b)(3)(A)) which uses nuclear energy to produce electricity..
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.