PTC – Zero-Emission Nuclear Power

Credit Type

Production
Tax Credit

Technology

Electricity

Eligibility

Electricity from qualified existing nuclear power facilities

Base Rate

0.3¢/kWh
(subject to
phase-out)

Full Rate

1.5¢/kWh
(subject to
phase-out)

Bonus Adders

N/A

Duration

2024 through 2032

Period of Availability

Electricity produced and sold through 12/31/2032.

Transferable (§6418)

Yes

Key Limitations & Notes

  • Phase-out as market price rises
  • Gov't zero-emission subsidies reduce credit
  • PWA not required for full rate
  • After 12/31/2027: must certify nuclear fuel not sourced from covered nations
  • Subject to FEOC/PFE restrictions
  • Inflation-adjusted