Zero-Emission Nuclear Power Production Credit Act of 2021

3/8/2023, 8:12 PM

Zero-Emission Nuclear Power Production Credit Act of 2021

This bill allows a new business-related tax credit through 2031 for the production of electricity from zero-emission nuclear power. It also allows an election for direct payments of such credit and requires a recapture of the credit for contractors who pay their laborers or mechanics less than the prevailing wage rate.

Contractors must ensure that at least 15% of their work force is composed of qualified apprentices.

The bill requires the Government Accountability Office to report on the effectiveness the tax credit.

Congress
117

Number
S - 2291

Introduced on
2021-06-24

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

6/24/2021

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Zero-Emission Nuclear Power Production Credit Act of 2021

This bill allows a new business-related tax credit through 2031 for the production of electricity from zero-emission nuclear power. It also allows an election for direct payments of such credit and requires a recapture of the credit for contractors who pay their laborers or mechanics less than the prevailing wage rate.

Contractors must ensure that at least 15% of their work force is composed of qualified apprentices.

The bill requires the Government Accountability Office to report on the effectiveness the tax credit.

Alternative Names
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to establish a tax credit for production of electricity using nuclear power.

Policy Areas
Taxation

Comments

Recent Activity

Latest Summary8/3/2021

Zero-Emission Nuclear Power Production Credit Act of 2021

This bill allows a new business-related tax credit through 2031 for the production of electricity from zero-emission nuclear power. It also allows an election for d...


Latest Action6/24/2021
Read twice and referred to the Committee on Finance.