qualified nuclear power facility

(1) Qualified nuclear power facility For purposes of this section, the term “qualified nuclear power facility” means any nuclear facility— (A) which is owned by the taxpayer and which uses nuclear energy to produce electricity, (B) which is not an advanced nuclear power facility as defined in subsection (d)(1) of section 45J, and (C) which is placed in service before the date of the enactment of this section.


26 USC § 45U(b)(1)

Scoping language

For purposes of this section
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