# 119-hr-5441: Fusion Advanced Manufacturing Parity Act

119-hr-5441, Fusion Advanced Manufacturing Parity Act, is a 119th Congress bill sponsored by Rep. Miller, Carol D. [R-WV-1] (R-WV); status introduced; PRIA reads it as touching household money (as of 2026-10-07).

- Canonical: https://policyrisk.com/legislation/119-hr-5441
- As of: 2026-10-07
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-5441
- Congress: 119
- Title: Fusion Advanced Manufacturing Parity Act
- Status: introduced
- Introduced: 2025-09-17
- Sponsor: Rep. Miller, Carol D. [R-WV-1] (R-WV)
- Cosponsors: 13
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-07

## 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. - 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.

## Cosponsors (13)

- Rep. Bynum, Janelle S. [D-OR-5] (D-OR), 2026-10-05T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-09-17T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-09-17T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-09-17T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-26T00:00:00.000Z
- Rep. Davids, Sharice [D-KS-3] (D-KS), 2025-09-30T00:00:00.000Z
- Rep. Kim, Young [R-CA-40] (R-CA), 2025-10-06T00:00:00.000Z
- Rep. Newhouse, Dan [R-WA-4] (R-WA), 2025-10-21T00:00:00.000Z
- Rep. Obernolte, Jay [R-CA-23] (R-CA), 2026-02-02T00:00:00.000Z
- Rep. Wittman, Robert J. [R-VA-1] (R-VA), 2026-03-16T00:00:00.000Z
- Rep. Morelle, Joseph D. [D-NY-25] (D-NY), 2026-03-24T00:00:00.000Z
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2026-09-02T00:00:00.000Z
- Rep. Mullin, Kevin [D-CA-15] (D-CA), 2026-09-10T00:00:00.000Z

## Provisions PRIA read

- 25% tax credit for fusion manufacturers: benefit, high. 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 b…

## Related bills

- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-2102: Major Richard Star Act
- 119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act

## Sources
- [119-hr-5441 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5441)

## Related
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-hr-1993)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5441 (as of 2026-10-07).