,i #aaith ,,congress #ast ,session ,h4 ,r4 #edda ,,in ,,the ,,house ,,of ,,representatives ,september #ag1 #bjbe,mrs4 ,miller of ,west ,virginia 7for herself1 ,ms4 ,tenney1 ,ms4 ,del,bene1 and ,mr4 ,beyer7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to expand the advanced manufacturing production credit to include fusion energy components4 #a4 ,short title ,this ,act may be cited as the ,fusion ,advanced ,manufacturing ,parity ,act4 #b4 ,inclusion of fusion energy components in advanced manufacturing production credit 7a7 ,in general ,section #de,x of the ,internal ,revenue ,code of #aihf1 as amended by section #gjead of ,public ,law #aai-ba1 is amended-- 7#a7 in subsection 7b7-- 7,a7 in paragraph 7#a7-- 7i7 in subparagraph 7,l77ii71 by striking and at the end1 7ii7 by redesignating subparagraph 7,m7 as subparagraph 7,n71 and 7iii7 by inserting after subparagraph 7,l7 the following new subparagraph3 7,m7 in the case of a fusion energy component1 an amount equal to #be percent of the sales price of such component1 and 1 7,b7 in paragraph 7#c7-- 7i7 in subparagraph 7,a71 by striking and 7,d7 and inserting 1 7,d71 and 7,e71 7ii7 by redesignating subparagraphs 7,d7 and 7,e7 as subparagraphs 7,e7 and 7,f71 respectively1 and 7iii7 by inserting after subparagraph 7,c7 the following new subparagraph3 7,d7 ,phase out for fusion energy components 7i7 ,in general ,in the case of any fusion energy component sold after ,december #ca1 #bjca1 the amount determined under this subsection with respect to such component shall be equal to the product of-- 7,i7 the amount determined under paragraph 7#a7 with respect to such component1 as determined without regard to this paragraph1 multiplied by 7,,ii7 the phase out percentage under clause 7ii74 7ii7 ,phase out percentage ,the phase out percentage under this clause is equal to-- 7,i7 in the case of a fusion energy component sold during calendar year #bjcb1 #ge percent1 7,,ii7 in the case of a fusion energy component sold during calendar year #bjcc1 #ej percent1 7,,iii7 in the case of a fusion energy component sold during calendar year #bjcd1 #be percent1 and 7,,iv7 in the case of a fusion energy component sold after ,december #ca1 #bjcd1 #j percent4 1 and 7#b7 in subsection 7c7-- 7,a7 in paragraph 7#a77;,a7-- 7i7 by redesignating clauses 7iv7 and 7v7 as clauses 7v7 and 7vi71 respectively1 and 7ii7 by inserting after clause 7iii7 the following new clause3 7iv7 any fusion energy component1 1 7,b7 by redesignating paragraph 7#f7 as paragraph 7#g71 7,c7 by inserting after paragraph 7#e7 the following new paragraph3 7#f7 ,fusion energy component 7,a7 ,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 machine3 7i7 ,a high-temperature superconducting magnet4 7ii7 ,a fusion chamber or plasma vacuum vessel4 7iii7 ,a blanket system4 7iv7 ,high-temperature superconductor tape or wire4 7v7 ,a high-energy laser4 7vi7 ,a fusion heating system4 7vii7 ,a high-voltage capacitor4 7viii7 ,films used in high-voltage capacitors4 7ix7 ,plasma compression systems4 7x7 ,high-power switches4 7xi7 ,packaging used in high-power switches4 7xii7 ,high-voltage conductors and insulators4 7xiii7 ,composite materials used in fusion chambers or vacuum vessels4 7xiv7 ,fused quartz parts and ceramics used in fusion chambers or vacuum vessels4 7xv7 ,plasma formation devices4 7xvi7 ,fuel processing and storage components4 7xvii7 ,cooling system components4 7xviii7 ,fusion targets4 7xix7 ,dielectric fluids and systems4 7xx7 ,controls equipment4 7,b7 ,fusion energy machine ,the term fusion energy machine means a fusion machine 7as defined in section #aa of the ,atomic ,energy ,act of #aied 7#db ,u4,s4,c4 #bjad77 which is used for the production of electricity or process heat1 as well as any associated system 7such as for fuel and exhaust processing74 7,c7 ,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 fields1 which confine1 shape1 and stabilize the plasma in a fusion energy machine1 including toroidal field magnets1 poloidal field magnets1 and central solenoid magnets4 7,d7 ,fusion chamber or plasma vacuum vessel ,the term fusion chamber or plasma vacuum vessel means the enclosing structure that-- 7i7 holds fusion targets or creates and maintains a vacuum in the area which contains the fusion plasma1 and 7ii7 absorbs the plasma heat exhaust and structurally supports other integrated components1 such as the plasma facing material1 in-vessel diagnostics1 and plasma heating systems in the fusion energy machine4 7,e7 ,blanket system ,the term blanket system means the containers1 pipes1 pumps1 chemistry control1 tritium and fuel extractors1 heat exchangers1 and liquid metal1 salt bath1 or other components that are designed to remove the fusion heat1 shield components from neutrons1 generate tritium1 and transfer heat to a power generation system4 7,f7 ,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 fields4 7,g7 ,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 reaction4 7,h7 ,fusion heating system ,the term fusion heating system means an auxiliary system used to increase the temperature of fusion fuel to create fusion reactions4 7,i7 ,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 #a1jjj volts1 as well as circuit components 7such as printed circuit boards7 used to enable the capacitor system or related power system to function4 7,j7 ,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 properties1 high breakdown voltage1 and thermal stability in windings for high-voltage capacitors4 7,k7 ,plasma compression system ,the term plasma compression system means mechanical or electrical components1 such as electromagnetic coils or gas-driven pistons1 used to compress plasma targets4 7,l7 ,high-power switches ,the term high-power switches means switching devices which-- 7i7 use semiconductors1 electrodes and a gas chamber1 or other approaches1 and 7ii7 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 #a kilovolt4 7,m7 ,packaging used in high-power switches ,the term packaging used in high-power switches means covers1 terminals1 or connections1 heat transfer components1 or packaging surrounding a semiconductor die4 7,n7 ,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 machines1 including cables and busbars capable of operating greater than #a kilovolt or #a kiloampere4 7,o7 ,composite materials used in vacuum vessels ,the term composite materials used in vacuum vessels means fiber reinforced materials1 such as glass-epoxy systems1 used to create vacuum chambers for fusion energy machines4 7,p7 ,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 vessels4 7,q7 ,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 injection4 7,r7 ,fuel processing and storage components ,the term fuel processing and storage components means components used for the manufacture1 purification1 processing1 transport1 or storage of fusion fuels1 including deuterium1 tritium1 and helium-#c4 7,s7 ,cooling system components ,the term cooling system components includes chillers1 fluid coolers1 distribution systems1 and similar components that cool mechanical or electrical components 7such as high-temperature superconducting magnets7 during normal operations4 7,t7 ,fusion targets ,the term fusion targets means components that-- 7i7 contain the fusion fuel in the fusion chamber1 and 7ii7 receive energy from lasers or electrical circuits to cause such fusion fuel to undergo a fusion reaction4 7,u7 ,dielectric fluids and systems ,the term dielectric fluids and systems means-- 7i7 electrically insulated fluids1 such as transformer oil or deionized water used for electrical insulation1 and 7ii7 any associated equipment needed to move and maintain the physical properties of such fluids1 such as pumps1 filtration systems1 and cooling systems4 7,v7 ,controls equipment ,the term controls equipment means any hardware or software used to electronically control any subsystem of a fusion energy machine4 1 and 7,d7 in paragraph 7#g7 7as redesignated by subparagraph 7,b7 of this paragraph7-- 7i7 in subparagraph 7,d77i71 by inserting beryllium hydroxide1 or beryllium fluoride1 after copper-beryllium master alloy11 7ii7 in subparagraph 7,p77i71 by striking or lithium hydroxide and inserting 1 lithium hydroxide1 lithium chloride1 lithium fluoride1 lithium-#f1 lithium-#g1 or lithium tetrafluoroberyllate1 7iii7 by striking subparagraphs 7,x7 and 7,y7 and inserting the following3 7,x7 ,tungsten ,tungsten which is-- 7i7 converted to tungsten master alloy1 7ii7 converted to ammonium paratungstate1 ferrotungsten1 tungsten trioxide1 or tungsten carbide1 or 7iii7 purified to a minimum purity of #he percent tungsten by mass4 7,y7 ,vanadium ,vanadium which is-- 7i7 converted to vanadium master alloy1 7ii7 converted to ferrovanadium or vanadium pentoxide1 or 7iii7 purified to a minimum purity of #he percent vanadium by mass4 1 7iv7 in subparagraph 7,,aa7-- 7,i7 by redesignating clauses 7xxiii7 through 7xxv7 as clauses 7xxvi7 through 7xxviii71 respectively1 7,,ii7 by redesignating clauses 7vii7 through 7xxii7 as clauses 7ix7 through 7xxiv71 respectively1 7,,iii7 by redesignating clauses 7iii7 through 7vi7 as clauses 7iv7 through 7vii71 respectively1 7,,iv7 by inserting after clause 7ii7 the following new clause3 7iii7 ,deuterium4 1 7,v7 by inserting after clause 7vii7 7as redesignated by subclause 7,,iii7 of this clause7 the following new clause3 7viii7 ,helium-#c4 1 and 7,,vi7 by inserting after clause 7xxiv7 7as redesignated by subclause 7,,ii7 of this clause7 the following new clause3 7xxv7 ,tritium4 1 7v7 by redesignating subparagraphs 7,i7 through 7,,aa7 as subparagraphs 7,k7 through 7,,cc71 respectively1 7vi7 by redesignating subparagraphs 7,e7 through 7,h7 as subparagraphs 7,f7 through 7,i71 respectively1 7vii7 by inserting after subparagraph 7,d7 the following new subparagraph3 7,e7 ,boron ,boron which is converted to boron carbide or ferroboron4 1 and 7viii7 by inserting after subparagraph 7,i7 7as redesignated by clause 7vi7 of this paragraph7 the following new subparagraph3 7,j7 ,copper chromium zirconium ,alloys or assemblies comprised of not less than #hj percent copper4 4 7b7 ,conforming amendment ,section #cj;,d7e77#a77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking section #de,x7c77#f7 and inserting section #de,x7c77#g74 7c7 ,effective date ,the amendments made by this section shall apply to components produced and sold after ,december #ca1 #bjbe4