Areas with nuclear employment count as energy communities
What the document says“for purposes of any qualified facility which is an advanced nuclear facility, a metropolitan statistical area which has (or, at any time during the period beginning after December 31, 2009, had) 0.17 percent or greater direct employment related to the advancement of nuclear power”
The section adds a new clause (iv) to section 45(b)(11)(B) of the Internal Revenue Code of 1986 bringing within the term, for an advanced nuclear facility, a metropolitan statistical area with at least 0.17 percent direct employment related to the advancement of nuclear power at any time after December 31, 2009, including employment at an advanced nuclear facility, in advanced nuclear research and development, in nuclear fuel cycle work such as mining, enrichment, manufacture, storage, disposal or recycling, and in making or assembling components for such a facility.
What the document actually says“for purposes of any qualified facility which is an advanced nuclear facility, a metropolitan statistical area which has (or, at any time during the period beginning after December 31, 2009, had) 0.17 percent or greater direct employment related to the advancement of nuclear power”
An area counts where nuclear work makes up 0.17 percent or more of jobs. It counts if that was true at any time after December 31, 2009.
The rule applies to advanced nuclear plants. Four kinds of nuclear job are named. They cover plants, research, fuel work and parts.
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