Opportunities for Nuclear Energy Investment Act
Expands clean electricity tax benefits for nuclear communities and adds a production credit for certain transformers.
In the Senate Finance Committee since Sept. 30, 2026, 8 days after it was introduced. Most bills never leave committee.
- INTRODUCEDINTROSEP 30, 2026
- COMMITTEECOMM.IN COMMITTEE
- SENATESENATE—
- HOUSEHOUSE—
- LAWLAW—
What the bill would do, and why it matters
Federal tax credits can affect the cost of building energy projects and making energy equipment. The bill would broaden which areas can qualify for increased clean electricity credit rates based on nuclear-related jobs and would keep qualifying nuclear facilities eligible for 10 years. It would also create a production tax credit worth 10% of the cost of making certain transformers.
- INTRODUCED ONLY This bill has been introduced and possibly referred to a committee, but it has not passed any vote. Most introduced bills never become law — they die in committee without a hearing.
- DATA NOTE No Congressional Research Service summary was available.
- Expand nuclear community eligibility
For advanced nuclear facilities, the bill would count direct nuclear-related employment—including research, fuel production, and component manufacturing—along with indirect or induced employment tied to planning and building a facility when determining whether an area meets the 0.17% employment test. The test could include employment the area had at any time after Dec. 31, 2009, and the definition would apply to increased production and clean electricity investment credit rates.
- Add a transformer production tax credit
The bill would let manufacturers claim a credit equal to 10% of the costs of producing a distribution transformer or large power transformer. The credit would apply to qualifying transformers produced and sold after the bill’s effective-date waiting period.
- Lock in community status for 10 years
If an advanced nuclear facility begins construction in an area that qualifies as an energy community at that time, the facility would be treated as located in an energy community for 10 years from the date it was originally placed in service.
The bill would link clean electricity tax benefits to a broader range of nuclear-related jobs and provide a tax incentive for making two types of transformers. These changes could affect federal tax revenue and the incentives facing nuclear developers and transformer manufacturers.
Written from the bill text.
The path it took, step by step
- IntroducedSEP 30, 2026SENATESEP 30, 2026By Sen. ScottReferred to Finance
- SAME DAYNOWSenate committeeSEP 30, 2026FINANCE NOWSEP 30, 2026In committee for 8 daysNo hearing yet
- 8 DAYS SO FARPassed the Senate—SENATE FLOOR—Not scheduled
- House committee—HOUSE—
- Passed the House—HOUSE FLOOR—Not scheduled
- Resolve differencesONLY IF NEEDEDBOTH CHAMBERSONLY IF NEEDEDSkipped if the other chamber passes the same text
- Signed into law—PRESIDENT—10 days to sign or veto
- SEP 302026SEP 30, 2026REFERREDRead twice and referred to the Committee on Finance.
- SEP 302026SEP 30, 2026INTRODUCEDSENATEIntroduced in Senate
At day 8, this bill is already older than 3% of the laws passed this Congress were when they were signed.
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