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These proposed regulations would 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 guidance 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. The proposed regulations would also advance the goals of Executive Orders 14154 (Unleashing American Energy), 14156 (National Energy Emergency), and 14302 (Reinvigorating the Nuclear Industrial Base) by supporting existing nuclear energy facilities so those facilities can continue to contribute to a reliable, diversified, affordable, and abundant supply of energy, as well as continue to employ Americans.