To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.

The bill titled "To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities," designated as H.R. 8482 in the 119th Congress and introduced on April 23, 2026, aims to make adjustments to investment credit regulations pertaining to nuclear facilities within the Internal Revenue Code of 1986.