Fusion Advanced Manufacturing Parity Act

This bill would add fusion energy components to the federal advanced manufacturing production tax credit. Makers of these components could claim a credit equal to 25 percent of the sales price for components sold through 2031. The credit would then drop to 75 percent of that amount in 2032, 50 percent in 2033, 25 percent in 2034, and zero after 2034. The bill lists 20 types of qualifying components, such as superconducting magnets, fusion chambers, lasers, and cooling systems, and adds materials like deuterium, tritium, helium-3, boron, and certain lithium forms to the list of critical minerals. The changes would apply to components produced and sold after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• John R. Curtis Republican sponsor
• 1 cosponsors