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TREAS/IRS RIN: 1545-BR52 Publication ID: Spring 2025 
Title: ●Section 45U Zero-Emission Nuclear Power Production Credit 
Abstract:

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. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. § 45U    26 U.S.C. § 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2025 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Whitney Brady
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5114,
Washington, DC 20224
Phone:202 317-6325
Fax:202 317-7868
Email: whitney.e.brady2@irscounsel.treas.gov