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US SB3088
Bill
AI Summary
- Amends Internal Revenue Code Section 45X to provide a tax credit equal to 25% of the sales price for fusion energy components manufactured in the United States
- Defines 20 categories of eligible fusion energy components including high-temperature superconducting magnets, plasma vacuum vessels, blanket systems, high-energy lasers, fusion heating systems, high-voltage capacitors, and fusion targets
- Establishes a phase-out schedule for the credit: 75% in 2032, 50% in 2033, 25% in 2034, and 0% after December 31, 2034
- Expands eligible critical minerals to include deuterium, tritium, helium-3, and additional forms of lithium, beryllium, tungsten, vanadium, and boron relevant to fusion applications
- Applies to components produced and sold after December 31, 2025
Legislative Description
Fusion Advanced Manufacturing Parity Act
Taxation
Last Action
Read twice and referred to the Committee on Finance.
10/30/2025
Committee Referrals
Finance10/30/2025
Full Bill Text
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