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119-hr-5441119th CongressWALLET

Fusion Advanced Manufacturing Parity Act

Sponsored By: Representative Miller, Carol D. [R-WV-1]

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.

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  • 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.

Sponsors & CoSponsors

Sponsor

Miller, Carol D. [R-WV-1]

WV • R

Cosponsors

  • Rep. Bynum, Janelle S. [D-OR-5]

    OR • D

    Sponsored 10/5/2026

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 9/17/2025

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 9/17/2025

  • Rep. Beyer, Donald S. [D-VA-8]

    VA • D

    Sponsored 9/17/2025

  • Rep. Vindman, Eugene Simon [D-VA-7]

    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

  • Rep. Newhouse, Dan [R-WA-4]

    WA • R

    Sponsored 10/21/2025

  • Rep. Obernolte, Jay [R-CA-23]

    CA • R

    Sponsored 2/2/2026

  • Rep. Wittman, Robert J. [R-VA-1]

    VA • R

    Sponsored 3/16/2026

  • Rep. Morelle, Joseph D. [D-NY-25]

    NY • D

    Sponsored 3/24/2026

  • Rep. Kiggans, Jennifer A. [R-VA-2]

    VA • R

    Sponsored 9/2/2026

  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

    Sponsored 9/10/2026

Roll Call Votes

No roll call votes available for this bill.

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