advanced nuclear power facility
Defined in 1 place of the United States Code.
The term “advanced nuclear power facility” means any advanced nuclear facility—
(A) which is owned by the taxpayer and which uses nuclear energy to produce electricity, and
(B) which is placed in service after the date of the enactment of this paragraph and before January 1, 2021.
Source
- 2005–present26 U.S.C. § 45JInternal Revenue Code · Credit for production from advanced nuclear power facilities · for purposes of this section