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.
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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