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S 3088119th CongressIn Committee
Fusion Advanced Manufacturing Parity Act
Introduced: Oct 30, 2025
Sponsor: Sen. Curtis, John R. [R-UT] (R-Utah)
Standard Summary
Comprehensive overview in 1-2 paragraphs
Expands advanced manufacturing tax credit to include fusion energy components with phaseout schedule through 2034.
Key Points
- 1Adds 25% tax credit for fusion energy component manufacturing
- 2Covers 19 categories of fusion components including magnets, chambers, and heating systems
- 3Phaseout from 100% to 0% between 2032-2034
- 4Includes specific materials like deuterium, helium-3, tritium
- 5Amends Internal Revenue Code section 45X
- 6Effective for components produced after December 31, 2025
Impact Areas
Fusion energy industryAdvanced manufacturingClean energy technologyFederal tax incentivesNuclear energy development
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