# 119-s-3088: Fusion Advanced Manufacturing Parity Act

119-s-3088, Fusion Advanced Manufacturing Parity Act, is a 119th Congress bill sponsored by Sen. Curtis, John R. [R-UT] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3088
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3088
- Congress: 119
- Title: Fusion Advanced Manufacturing Parity Act
- Status: introduced
- Introduced: 2025-10-30
- Sponsor: Sen. Curtis, John R. [R-UT] (R-UT)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a 25% advanced manufacturing production tax credit for sales of specified fusion energy components.** The bill adds fusion parts to the Internal Revenue Code's Advanced Manufacturing Production Credit and lays out which parts and materials qualify.

## Cosponsors (1)

- Sen. Cantwell, Maria [D-WA] (D-WA), 2025-10-30T00:00:00.000Z

## Provisions PRIA read

- Tax credit for fusion components: benefit, high. If enacted, businesses that make and sell qualifying fusion components would be able to claim a tax credit equal to 25% of the sales price. The credit would apply only to components produced and sold after December 31, 2025. The credit would phase down for sales after 2031: 75% of the base credit i…

## Related bills

- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-524: Coast Guard Authorization Act of 2025
- 119-s-1462: Fix Our Forests Act
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-1241: Sanctioning Russia Act of 2025

## Sources
- [119-s-3088 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3088)

## Related
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-524: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-s-524)
- [119-s-1462: Fix Our Forests Act](https://policyrisk.com/legislation/119-s-1462)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3088 (as of 2026-04-21).