Fusion Advanced Manufacturing Parity Act
Sponsored By: Representative Miller (WV)
Introduced
Summary
25 percent tax credit for fusion energy components. The bill would expand Internal Revenue Code Section 45X to add a new credit for components used in fusion energy machines, set clear definitions for eligible parts, and take effect for parts produced and sold after December 31, 2025.
Show full summary
- Manufacturers of qualifying fusion components would get a credit equal to 25 percent of the component's sales price for items produced and sold after December 31, 2025. This applies directly to sales price rather than a separate quantity formula.
- Fusion developers and equipment suppliers would see a broad list of eligible parts covered. The bill lists 20 component categories including high-temperature superconducting magnets, fusion chambers, blanket systems, high-energy lasers, cooling system components, fusion targets, and controls equipment.
- The credit is time limited. It phases down beginning in 2032 at 75 percent and reaches 0 percent for sales after 2034.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
25% tax credit for fusion manufacturers
Manufacturers of fusion energy components would get a tax credit worth 25% of the sales price. It would apply to parts produced and sold after December 31, 2025. Credits for sales after 2031 would phase down: 75% of the credit in 2032, 50% in 2033, 25% in 2034, and 0% after December 31, 2034. The bill lists 20 eligible part types, like high‑temperature superconducting magnets, vacuum vessels, lasers, cooling systems, and controls. It would also add technical material definitions to support eligibility.
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Sponsors & CoSponsors
Sponsor
Miller (WV)
WV • R
Cosponsors
Tenney
NY • R
Sponsored 9/17/2025
Rep. DelBene, Suzan K. [D-WA-1]
WA • D
Sponsored 9/17/2025
Rep. Beyer, Donald S., Jr. [D-VA-8]
VA • D
Sponsored 9/17/2025
Vindman
VA • D
Sponsored 9/26/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 9/30/2025
Rep. Kim, Young [R-CA-40]
CA • R
Sponsored 10/6/2025
Newhouse
WA • R
Sponsored 10/21/2025
Obernolte
CA • R
Sponsored 2/2/2026
Wittman
VA • R
Sponsored 3/16/2026
Rep. Morelle, Joseph D. [D-NY-25]
NY • D
Sponsored 3/24/2026
Roll Call Votes
No roll call votes available for this bill.
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