Prevailing Wage and Apprenticeship
Nuclear Energy
Energy Tax Resource Library
Sections 45U and 45J
Nuclear Energy
Prohibited Foreign Entities
Monetization
Existing nuclear reactors may be eligible for the Section 45U Zero-Emission Nuclear Power Production Credit, which is based on the nuclear reactor’s production of electricity that is sold to unrelated parties. The Section 45U tax credit was left relatively unchanged by the One Big Beautiful Bill. Nuclear uprates and new nuclear facilities may also be eligible for the technology neutral Investment Tax Credit found at Section 48E and Production Tax Credit found at Section 45Y. For more information see "One Big Beautiful Bill Act to Scale Back Clean Energy Tax Credits Under Inflation Reduction Act," (Holland & Knight Alert, June 30, 2025).