[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5441 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 5441
To amend the Internal Revenue Code of 1986 to expand the advanced
manufacturing production credit to include fusion energy components.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 17, 2025
Mrs. Miller of West Virginia (for herself, Ms. Tenney, Ms. DelBene, and
Mr. Beyer) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to expand the advanced
manufacturing production credit to include fusion energy components.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Fusion Advanced Manufacturing Parity
Act''.
SEC. 2. INCLUSION OF FUSION ENERGY COMPONENTS IN ADVANCED MANUFACTURING
PRODUCTION CREDIT.
(a) In General.--Section 45X of the Internal Revenue Code of 1986,
as amended by section 70514 of Public Law 119-21, is amended--
(1) in subsection (b)--
(A) in paragraph (1)--
(i) in subparagraph (L)(ii), by striking
``and'' at the end,
(ii) by redesignating subparagraph (M) as
subparagraph (N), and
(iii) by inserting after subparagraph (L)
the following new subparagraph:
``(M) in the case of a fusion energy component, an
amount equal to 25 percent of the sales price of such
component, and'',
(B) in paragraph (3)--
(i) in subparagraph (A), by striking ``and
(D)'' and inserting ``, (D), and (E)'',
(ii) by redesignating subparagraphs (D) and
(E) as subparagraphs (E) and (F), respectively,
and
(iii) by inserting after subparagraph (C)
the following new subparagraph:
``(D) Phase out for fusion energy components.--
``(i) In general.--In the case of any
fusion energy component sold after December 31,
2031, the amount determined under this
subsection with respect to such component shall
be equal to the product of--
``(I) the amount determined under
paragraph (1) with respect to such
component, as determined without regard
to this paragraph, multiplied by
``(II) the phase out percentage
under clause (ii).
``(ii) Phase out percentage.--The phase out
percentage under this clause is equal to--
``(I) in the case of a fusion
energy component sold during calendar
year 2032, 75 percent,
``(II) in the case of a fusion
energy component sold during calendar
year 2033, 50 percent,
``(III) in the case of a fusion
energy component sold during calendar
year 2034, 25 percent, and
``(IV) in the case of a fusion
energy component sold after December
31, 2034, 0 percent.'', and
(2) in subsection (c)--
(A) in paragraph (1)(A)--
(i) by redesignating clauses (iv) and (v)
as clauses (v) and (vi), respectively, and
(ii) by inserting after clause (iii) the
following new clause:
``(iv) any fusion energy component,'',
(B) by redesignating paragraph (6) as paragraph
(7),
(C) by inserting after paragraph (5) the following
new paragraph:
``(6) Fusion energy component.--
``(A) In general.--The term `fusion energy
component' means any of the following components which
are intended for the operation or use of a fusion
energy machine:
``(i) A high-temperature superconducting
magnet.
``(ii) A fusion chamber or plasma vacuum
vessel.
``(iii) A blanket system.
``(iv) High-temperature superconductor tape
or wire.
``(v) A high-energy laser.
``(vi) A fusion heating system.
``(vii) A high-voltage capacitor.
``(viii) Films used in high-voltage
capacitors.
``(ix) Plasma compression systems.
``(x) High-power switches.
``(xi) Packaging used in high-power
switches.
``(xii) High-voltage conductors and
insulators.
``(xiii) Composite materials used in fusion
chambers or vacuum vessels.
``(xiv) Fused quartz parts and ceramics
used in fusion chambers or vacuum vessels.
``(xv) Plasma formation devices.
``(xvi) Fuel processing and storage
components.
``(xvii) Cooling system components.
``(xviii) Fusion targets.
``(xix) Dielectric fluids and systems.
``(xx) Controls equipment.
``(B) Fusion energy machine.--The term `fusion
energy machine' means a fusion machine (as defined in
section 11 of the Atomic Energy Act of 1954 (42 U.S.C.
2014)) which is used for the production of electricity
or process heat, as well as any associated system (such
as for fuel and exhaust processing).
``(C) High-temperature superconducting magnet.--The
term `high-temperature superconducting magnet' means
the entire system of electromagnetic coils consisting
of high-temperature superconducting tape and structural
metals that produce the magnetic fields, which confine,
shape, and stabilize the plasma in a fusion energy
machine, including toroidal field magnets, poloidal
field magnets, and central solenoid magnets.
``(D) Fusion chamber or plasma vacuum vessel.--The
term `fusion chamber or plasma vacuum vessel' means the
enclosing structure that--
``(i) holds fusion targets or creates and
maintains a vacuum in the area which contains
the fusion plasma, and
``(ii) absorbs the plasma heat exhaust and
structurally supports other integrated
components, such as the plasma facing material,
in-vessel diagnostics, and plasma heating
systems in the fusion energy machine.
``(E) Blanket system.--The term `blanket system'
means the containers, pipes, pumps, chemistry control,
tritium and fuel extractors, heat exchangers, and
liquid metal, salt bath, or other components that are
designed to remove the fusion heat, shield components
from neutrons, generate tritium, and transfer heat to a
power generation system.
``(F) High-temperature superconductor tape or
wire.--The term `high-temperature superconductor tape
or wire' means the multi-layered tape or foil that
carries electrical current with no resistance at high
temperatures and magnetic fields.
``(G) High-energy laser.--The term `high-energy
laser' means the sources of light and associated optic
systems that transfer beams of light to either directly
or indirectly implode a fusion fuel capsule to create a
fusion reaction.
``(H) Fusion heating system.--The term `fusion
heating system' means an auxiliary system used to
increase the temperature of fusion fuel to create
fusion reactions.
``(I) High-voltage capacitor.--The term `high-
voltage capacitor' means an electrical component
designed to store and release electrical energy in
circuits operating at high voltage levels above 1,000
volts, as well as circuit components (such as printed
circuit boards) used to enable the capacitor system or
related power system to function.
``(J) Films used in high-voltage capacitors.--The
term `films used in high-voltage capacitors' means
metalized and non-metalized films used due to their
dielectric properties, high breakdown voltage, and
thermal stability in windings for high-voltage
capacitors.
``(K) Plasma compression system.--The term `plasma
compression system' means mechanical or electrical
components, such as electromagnetic coils or gas-driven
pistons, used to compress plasma targets.
``(L) High-power switches.--The term `high-power
switches' means switching devices which--
``(i) use semiconductors, electrodes and a
gas chamber, or other approaches, and
``(ii) are used to control and manage the
flow of power in circuits by enabling or
interrupting the flow of high voltage or high
current greater than 1 kilovolt.
``(M) Packaging used in high-power switches.--The
term `packaging used in high-power switches' means
covers, terminals, or connections, heat transfer
components, or packaging surrounding a semiconductor
die.
``(N) High-voltage conductors and insulators.--The
term `high-voltage conductors and insulators' means
power transmission components used to connect high-
voltage capacitors to fusion energy machines, including
cables and busbars capable of operating greater than 1
kilovolt or 1 kiloampere.
``(O) Composite materials used in vacuum vessels.--
The term `composite materials used in vacuum vessels'
means fiber reinforced materials, such as glass-epoxy
systems, used to create vacuum chambers for fusion
energy machines.
``(P) Fused quartz and ceramic parts used in vacuum
vessels.--The term `fused quartz parts and ceramics
used in vacuum vessels' means components made of high-
purity quartz material or other dielectric ceramics and
machined into components used as plasma-facing
components on fusion energy machine vacuum vessels.
``(Q) Plasma formation device.--The term `plasma
formation device' means components used to form fusion
plasmas through methods such as coaxial helicity
injection or local helicity injection.
``(R) Fuel processing and storage components.--The
term `fuel processing and storage components' means
components used for the manufacture, purification,
processing, transport, or storage of fusion fuels,
including deuterium, tritium, and helium-3.
``(S) Cooling system components.--The term `cooling
system components' includes chillers, fluid coolers,
distribution systems, and similar components that cool
mechanical or electrical components (such as high-
temperature superconducting magnets) during normal
operations.
``(T) Fusion targets.--The term `fusion targets'
means components that--
``(i) contain the fusion fuel in the fusion
chamber, and
``(ii) receive energy from lasers or
electrical circuits to cause such fusion fuel
to undergo a fusion reaction.
``(U) Dielectric fluids and systems.--The term
`dielectric fluids and systems' means--
``(i) electrically insulated fluids, such
as transformer oil or deionized water used for
electrical insulation, and
``(ii) any associated equipment needed to
move and maintain the physical properties of
such fluids, such as pumps, filtration systems,
and cooling systems.
``(V) Controls equipment.--The term `controls
equipment' means any hardware or software used to
electronically control any subsystem of a fusion energy
machine.'', and
(D) in paragraph (7) (as redesignated by
subparagraph (B) of this paragraph)--
(i) in subparagraph (D)(i), by inserting
``beryllium hydroxide, or beryllium fluoride,''
after ``copper-beryllium master alloy,'',
(ii) in subparagraph (P)(i), by striking
``or lithium hydroxide'' and inserting ``,
lithium hydroxide, lithium chloride, lithium
fluoride, lithium-6, lithium-7, or lithium
tetrafluoroberyllate'',
(iii) by striking subparagraphs (X) and (Y)
and inserting the following:
``(X) Tungsten.--Tungsten which is--
``(i) converted to tungsten master alloy,
``(ii) converted to ammonium paratungstate,
ferrotungsten, tungsten trioxide, or tungsten
carbide, or
``(iii) purified to a minimum purity of 85
percent tungsten by mass.
``(Y) Vanadium.--Vanadium which is--
``(i) converted to vanadium master alloy,
``(ii) converted to ferrovanadium or
vanadium pentoxide, or
``(iii) purified to a minimum purity of 85
percent vanadium by mass.'',
(iv) in subparagraph (AA)--
(I) by redesignating clauses
(xxiii) through (xxv) as clauses (xxvi)
through (xxviii), respectively,
(II) by redesignating clauses (vii)
through (xxii) as clauses (ix) through
(xxiv), respectively,
(III) by redesignating clauses
(iii) through (vi) as clauses (iv)
through (vii), respectively,
(IV) by inserting after clause (ii)
the following new clause:
``(iii) Deuterium.'',
(V) by inserting after clause (vii)
(as redesignated by subclause (III) of
this clause) the following new clause:
``(viii) Helium-3.'', and
(VI) by inserting after clause
(xxiv) (as redesignated by subclause
(II) of this clause) the following new
clause:
``(xxv) Tritium.'',
(v) by redesignating subparagraphs (I)
through (AA) as subparagraphs (K) through (CC),
respectively,
(vi) by redesignating subparagraphs (E)
through (H) as subparagraphs (F) through (I),
respectively,
(vii) by inserting after subparagraph (D)
the following new subparagraph:
``(E) Boron.--Boron which is converted to boron
carbide or ferroboron.'', and
(viii) by inserting after subparagraph (I)
(as redesignated by clause (vi) of this
paragraph) the following new subparagraph:
``(J) Copper chromium zirconium.--Alloys or
assemblies comprised of not less than 80 percent
copper.''.
(b) Conforming Amendment.--Section 30D(e)(1)(A) of the Internal
Revenue Code of 1986 is amended by striking ``section 45X(c)(6)'' and
inserting ``section 45X(c)(7)''.
(c) Effective Date.--The amendments made by this section shall
apply to components produced and sold after December 31, 2025.
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