Carbon capture, advanced nuclear, water and ground heat are added
What the document says“the production of electricity from any advanced nuclear facility (as defined in section 45J(d)(2)),”
The section also brings in, for a qualified facility under section 45Q(d) at least half of whose carbon oxide output is qualified carbon oxide, the generation, availability for generation or storage of electric power there and the capture of carbon dioxide by it; the production of electricity from an advanced nuclear facility as defined in section 45J(d)(2); the production of electricity or thermal energy using only a qualified energy resource described in subparagraph (D) or (H) of section 45(c)(1); and the operation of energy property described in clause (iii) or (vii) of section 48(a)(3)(A).
What the document actually says“the production of electricity from any advanced nuclear facility (as defined in section 45J(d)(2)),”
Making power at an advanced nuclear plant now counts. The tax code says what such a plant is.
Capturing carbon at a qualified plant counts too. So does making power from water or ground heat. Running certain energy gear counts as well.
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