Zero-emission nuclear power production credit repealed

(a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45U (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments Section 38(b) is amended by striking paragraph (34). (c) Effective date The amendments made by this section shall apply to electricity produced and sold after December 31, 2025, in taxable years beginning after such date.