# 119-hr-8482: To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.

119-hr-8482, To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities., is a 119th Congress bill sponsored by Rep. Harrigan, Pat [R-NC-10] (R-NC); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8482
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8482
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.
- Status: introduced
- Introduced: 2026-04-23
- Sponsor: Rep. Harrigan, Pat [R-NC-10] (R-NC)
- Cosponsors: 12
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Expands investment tax credit access for nuclear electricity facilities.** This bill would let qualifying nuclear plants that produce electricity opt out of a public utility property limit and remove a progress-expenditure cap so those projects can better claim investment tax credits. - Owners and developers of qualifying nuclear plants: Would gain clearer eligibility to claim the investment tax credit for electricity-generating reactors under the qualified facility rules in Section 48E(b)(3)(A). This can improve project economics and make tax incentives easier to use during construction. - Utilities and project financiers: The election to remove the public utility property limitation would apply to nuclear facilities, broadening which utility-owned projects can qualify and potentially easing financing terms for new or upgraded reactors. - Credit timing and scope: The bill would carve out nuclear electricity facilities from the progress-expenditures limitation so credits can be determined without that cap. The changes would apply to taxable years beginning after December 31, 2026.

## Cosponsors (12)

- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2026-04-23T00:00:00.000Z
- Rep. Murphy, Gregory F. [R-NC-3] (R-NC), 2026-04-23T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2026-04-23T00:00:00.000Z
- Rep. Haridopolos, Mike [R-FL-8] (R-FL), 2026-04-23T00:00:00.000Z
- Rep. Fry, Russell [R-SC-7] (R-SC), 2026-04-30T00:00:00.000Z
- Rep. Jack, Brian [R-GA-3] (R-GA), 2026-05-11T00:00:00.000Z
- Rep. Carter, Earl L. "Buddy" [R-GA-1] (R-GA), 2026-05-19T00:00:00.000Z
- Rep. Van Epps, Matt [R-TN-7] (R-TN), 2026-05-26T00:00:00.000Z
- Rep. Whitesides, George [D-CA-27] (D-CA), 2026-05-26T00:00:00.000Z
- Rep. McDowell, Addison P. [R-NC-6] (R-NC), 2026-06-23T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2026-06-30T00:00:00.000Z
- Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] (R-TN), 2026-07-13T00:00:00.000Z

## Provisions PRIA read

- Tax credit boost for nuclear owners: benefit, high. If enacted, this bill would let owners or developers of qualified nuclear electricity facilities elect to remove the Public Utility Property limitation when claiming an investment tax credit. It would also say that eligible credits tied to those qualified nuclear electricity facilities are not subj…

## Related bills

- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-1502: North Platte Canteen Congressional Gold Medal Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act

## Sources
- [119-hr-8482 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8482)

## Related
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-4382: America’s Olympic and Paralympic Games Commemorative Coins Act](https://policyrisk.com/legislation/119-hr-4382)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-1628: 761st Tank Battalion Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1628)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8482 (as of 2026-09-21).