advanced nuclear power facility

(1) In general 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 .


26 USC § 45J(d)(1)

Scoping language

For purposes of this section
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