§ 45U(b)(1)

a qualified nuclear power facility

UNDECIDED

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  1. 1

    § 45U(b)(1)

    ALL OF

    For purposes of this section, the term “qualified nuclear power facility” means any nuclear facility—

    “any nuclear facility” Opening words
    “which is owned by the taxpayer and which uses nuclear energy to produce electricity,” § 45U(b)(1)(A)
    “which is not an advanced nuclear power facility as defined in subsection (d)(1) of section 45J, and” § 45U(b)(1)(B) unless Step 2 an advanced nuclear power facility UNDECIDED
    “which is placed in service before the date of the enactment of this section.” § 45U(b)(1)(C)
  2. 2

    § 45J(d)(1)

    an advanced nuclear power facility

    ALL OF

    The term “advanced nuclear power facility” means any advanced nuclear facility—

    “any advanced nuclear facility—” Opening words
    “which is owned by the taxpayer and which uses nuclear energy to produce electricity, and” § 45J(d)(1)(A)
    “which is placed in service after the date of the enactment of this paragraph and before January 1, 2021.” § 45J(d)(1)(B)