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# Sec. 70510. Modifications of zero-emission nuclear power production credit
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70510-modifications-of-zero-emission-nuclear-power-production-credit/
- Published: 2025-07-22T05:50:35.000Z
- Updated: 2026-09-26T08:35:11.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-284, #discussionbridge-revision-4a458646b0b9035ce53ca0abfda5b7dc49275687cbdabd2992203e93841dd67f, #discussionbridge-resource-fd51b416-8edb-47ae-81cf-b564ce20b3ba, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-5-ending-green-new-deal-spending, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subchapter-a-termination-of-green-new-deal, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(a) Restrictions relating to prohibited foreign entities.—Section 45U(c) is amended by adding at the end the following new paragraph:

“(3) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTITIES.—

“(A) IN GENERAL.—No credit shall be determined under subsection (a) for any taxable year beginning after the date of enactment of this paragraph if the taxpayer is a specified foreign entity (as defined in section 7701(a)(51)(B)).

“(B) OTHER PROHIBITED FOREIGN ENTITIES.—No credit shall be determined under subsection (a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph if the taxpayer is a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of enactment of this Act.

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