To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8482 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8482 To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 23, 2026 Mr. Harrigan (for himself, Mr. Panetta, Mr. Murphy, Mr. Suozzi, and Mr. Haridopolos) 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 modify certain investment credit rules with respect to nuclear facilities. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. MODIFICATION OF CERTAIN INVESTMENT CREDIT RULES WITH RESPECT TO NUCLEAR FACILITIES. (a) Election To Remove Public Utility Property Limitation Allowed for Nuclear Facilities.-- (1) In general.--Section 50(d)(2) of the Internal Revenue Code of 1986 is amended in the matter preceding subparagraph (A),…