PRIA Logo™
S3088119th CongressWALLET

Fusion Advanced Manufacturing Parity Act

Sponsored By: Senator Curtis, John R. [R-UT]

Introduced

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.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for fusion components

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 in 2032, 50% in 2033, 25% in 2034, and 0% after December 31, 2034. The bill would limit eligibility to items that meet a detailed "fusion energy component" definition tied to machines used to make electricity or process heat. The bill would also expand and revise the AMPC material and purity lists, adding specific materials and compounds used in fusion machines.

Sponsors & CoSponsors

Sponsor

Curtis, John R. [R-UT]

UT • R

Cosponsors

  • Sen. Cantwell, Maria [D-WA]

    WA • D

    Sponsored 10/30/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation