Fusion Advanced Manufacturing Parity Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5441 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5441 To amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include fusion energy components. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 17, 2025 Mrs. Miller of West Virginia (for herself, Ms. Tenney, Ms. DelBene, and Mr. Beyer) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to expand the advanced manufacturing production credit to include fusion energy components. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Fusion Advanced Manufacturing Parity Act''. SEC. 2. INCLUSION OF FUSION ENERGY COMPONENTS IN ADVANCED MANUFACTURING PRODUCTION CREDIT. (a) In General.--Section 45X of the Internal Revenue Code of 1986, as amended by section …