,,ii  #aaith ,,congress  #b;d ,session  
,s4 #efda  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #cj1
 #bjbf,mr4 ,scott of ,south ,carolina   
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to expand the meaning and         
eligibility of energy communities for   
purposes of the increased renewable     
electricity production and increased    
clean electricity investment credit     
rates1 and for other purposes4  #a4     
,short title ,this ,act may be cited as 
the ,opportunities for ,nuclear ,energy 
,investment ,act4  #b4 ,nuclear         
communities definition and applicability
  7a7 ,definition of nuclear communities
 ,clause 7iv7 of section                
#de7;b77#aa77;,b7 of the ,internal      
,revenue ,code of #aihf is amended to   
read as follows3  7iv7 for purposes of  
any qualified facility which is an      
advanced nuclear facility1 a            

metropolitan statistical area or        
non-metropolitan statistical area which 
has 7or1 at any time during the period  
beginning after ,december #ca1 #bjji1   
had7 #j4ag percent or greater-- 7,i7    
direct employment related to the        
advancement of nuclear power1 including 
employment related to-- 7aa7 an advanced
 nuclear facility1  7bb7 advanced       
nuclear power research and development1 
7cc7 nuclear fuel cycle research1       
development1 or production1 including   
mining1 enrichment1 manufacture1        
storage1 disposal1 or recycling of      
nuclear fuel1 and  7dd7 the             
manufacturing or assembly of components 
used in an advanced nuclear facility1   
plus  7,,ii7 indirect or induced        
employment related to the planning1     
licensing1 engineering1 procurement1    
site preparation1 construction1 and     
commissioning of an advanced nuclear    
facility4  4  7b7 ,special rule for     
beginning of construction for advanced  
nuclear facilities ,section             

#de7;b77#aa77;,c7 of such ,code is      
amended by adding at the end the        
following new clause3  7iii7 ,special   
rule for beginning of construction ,for 
purposes of this paragraph1 if          
construction of an advanced nuclear     
facility begins in an area which1 as of 
the date on which construction of such  
facility begins1 satisfies the          
requirements under any clause in        
subparagraph 7,b71 such facility shall  
be deemed to be located in an energy    
community for the entirety of the       
#aj-year period beginning on the date   
the facility was originally placed in   
service4  4  7c7 ,applicability of      
definition of nuclear communities       
,section #dh;,e7a77#c77;,a77i7 of such  
,code is amended by striking 1 as       
applied without regard to clause 7iv7   
thereof4  7d7 ,effective dates  7#a7    
,definition of nuclear communities      
,except as provided under paragraph     
7#b71 the amendments made by this       
section shall take effect as if included

 in section #gjeab7;f77#a7 of ,public   
,law #aai-ba4  7#b7 ,applicability of   
definition of nuclear communities ,the  
amendment made by subsection 7c7 shall  
take effect as if included in section   
#gjeab7;f77#b7 of ,public ,law #aai-ba4 
#c4 ,expansion of advanced manufacturing
 production credit to include           
distribution transformers and large     
power transformers  7a7 ,in general     
,section #de,x of the ,internal ,revenue
 ,code of #aihf is amended-- 7#a7 in    
subsection 7b77#a7-- 7,a7 in            
subparagraph 7,l77ii71 by striking and  
at the end1  7,b7 in subparagraph 7,m71 
by striking the period at the end and   
inserting 1 and1 and  7,c7 by adding at 
the end the following new subparagraph3 
7,n7 in the case of any distribution    
transformer or large power transformer1 
an amount equal to #aj percent of the   
costs incurred by the taxpayer with     
respect to production of such           
transformer4  1 and  7#b7 in subsection 
7c7-- 7,a7 in paragraph 7#a77;,a7-- 7i7 

in clause 7iv71 by striking and at the  
end1  7ii7 in clause 7v71 by striking   
the period at the end and inserting 1   
and1 and  7iii7 by adding at the end the
 following new clause3  7vi7 any        
distribution transformer or large power 
transformer4  1 and  7,b7 by adding at  
the end the following new paragraph3    
7#g7 ,transformers  7,a7 ,distribution  
transformer ,the term distribution      
transformer has the same meaning given  
such term under section #cba7ce7 of the 
,energy ,policy and ,conservation ,act  
7#db ,u4,s4,c4 #fbia7ce774  7,b7 ,large 
power transformer ,the term large power 
transformer means a device that         
functions to transfer electrical energy 
between #b or more circuits through     
electromagnetic induction at the same or
 different voltage levels within and    
among the bulk-power system 7as defined 
in section #bae7;a7 of the ,federal     
,power ,act 7#af ,u4,s4,c4 #hbdo7a7774  
4  7b7 ,effective date ,the amendments  
made by this section shall apply to     

components produced and sold after the  
date which is #ij days after the date of
 enactment of this ,act4