H.R. 5441

[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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