advanced nuclear facility
Defined in 3 places across 2 titles of the United States Code.
For purposes of paragraph (1), the term “advanced nuclear facility” means any nuclear facility the reactor design for which is approved after December 31, 1993, by the Nuclear Regulatory Commission (and such design or a substantially similar design of comparable capacity was not approved on or before such date).
Source
- 2005–present26 U.S.C. § 45JInternal Revenue Code · Credit for production from advanced nuclear power facilities · for purposes of this section
Subject to clause (ii), for purposes of subparagraph (B)(iv), the term “advanced nuclear facility” means any nuclear facility the reactor design for which is approved in the manner described in section 45J(d)(2).
Source
- 2025–present26 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · in this section
The term “advanced nuclear facility” means any nuclear facility the reactor design for which is approved after December 31, 1993, by the Commission (and such design or a substantially similar design of comparable capacity was not approved on or before that date).
Source
- 2005–present42 U.S.C. § 16014The Public Health and Welfare · Standby support for certain nuclear plant delays · in this section