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    <RIN_INFO>
        <RIN>1545-BR52</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>202504</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1545</CODE>
            <NAME>Internal Revenue Service</NAME>
            <ACRONYM>IRS</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Section 45U Zero-Emission Nuclear Power Production Credit</RULE_TITLE>
        <ABSTRACT><![CDATA[<!DOCTYPE html>
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<body>
<p>These regulations will implement Internal Revenue Code section 45U, the zero-emission nuclear power production credit. The regulations will provide guidance for determining eligibility for the credit and for calculating the amount of the credit, including for calculating gross receipts from electricity produced by the facility (including any electricity services or products provided in conjunction with the electricity produced by the facility) and sold to an unrelated person during the taxable year.&nbsp;</p>
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        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>First Time Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Proposed Rule Stage</RULE_STAGE>
        <MAJOR>Undetermined</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>Undetermined</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Other</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>Not Yet Determined</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 U.S.C. § 45U</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 U.S.C. § 7805</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>12/00/2025</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <ADDITIONAL_INFO>REG-120937-23

Drafting attorneys: Whitney Brady; 202-317-6325, Glenn Kats; 202-317-3995

Reviewing attorneys: James Rider; 202-317-3771, Courtney Hutson; 202-317-5319

Treasury attorneys: Vivek Chandrasekhar; 202-622-1082, Praveen Ayyagari; 202-622-3771

CC: ECE:02</ADDITIONAL_INFO>
        <RFA_REQUIRED>Undetermined</RFA_REQUIRED>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>Undetermined</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>Undetermined</FEDERALISM>
        <ENERGY_AFFECTED>Undetermined</ENERGY_AFFECTED>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Whitney</FIRST_NAME>
                <LAST_NAME>Brady</LAST_NAME>
                <TITLE>Attorney</TITLE>
                <AGENCY>
                    <CODE>1545</CODE>
                    <NAME>Internal Revenue Service</NAME>
                    <ACRONYM>IRS</ACRONYM>
                </AGENCY>
                <PHONE>202 317-6325</PHONE>
                <FAX>202 317-7868</FAX>
                <EMAIL>whitney.e.brady2@irscounsel.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>1111 Constitution Avenue NW, Room 5114,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20224</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
