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H.R. 8482

U.S. House•In House Committee

Summary

H.R. 8482, to amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities, was introduced in the House on Apr 23, 2026 by Rep. Pat Harrigan (R) with 12 co-sponsors. It was referred to Ways And Means, and last saw action on Apr 23, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8482 has 12 co-sponsors.

hb8482/introduced-in-house.txt
119 HR 8482 IH: To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.
 U.S. House of Representatives
 2026-04-23
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 8482  IN THE HOUSE OF REPRESENTATIVES   April 23, 2026   Mr. Harrigan  (for himself,  Mr. Panetta ,  Mr. Murphy ,  Mr. Suozzi , and  Mr. Haridopolos ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.
1.
Modification of certain investment credit rules with respect to nuclear facilities
(a)
Election To remove public utility property limitation allowed for nuclear
  facilities
(1)
In general
 Section 50(d)(2)  of the Internal Revenue Code of 1986 is amended in the matter preceding subparagraph (A), by inserting  to any qualified facility (as defined in section 48E(b)(3)(A)) which uses nuclear energy to produce electricity or  before  to any energy storage technology .
(2)
Conforming amendment
Section 50(d)(2)(B) of such Code is amended by inserting  qualified facility or  before  energy storage technology  each place it appears.
(b)
Removal of progress expenditures limitation for nuclear facilities
Section 6418(g)(4) of such Code is amended by adding at the end the following:  The preceding sentence shall not apply with respect to any eligible credit to the extent such credit is determined with respect to any qualified facility (as defined in section 48E(b)(3)(A)) which uses nuclear energy to produce electricity. .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2026.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-04-23
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities.

Sponsors

Rep. Pat Harrigan (R) sponsors H.R. 8482, and 12 members have co-sponsored it, 4 of them from the day it was introduced.

Committees

H.R. 8482 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Apr 23, 2026 · 1,160 Bills

Actions

H.R. 8482 has taken 2 actions since Apr 23, 2026.

ChamberAction
Apr 23, 2026
House
Introduced in House
Apr 23, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8482 has not gone to a roll call.

Titles

H.R. 8482 goes by 2 titles.

  • To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities. — Display Title
  • To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities. — Official Title as Introduced

Lobbying

6 clients hired 6 firms and 30 registered lobbyists who named H.R. 8482 in 7 quarterly filings, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Energy/Nuclear, Budget/Appropriations, Taxation/Internal Revenue Code, Environment/Superfund, Homeland Security, Telecommunications, Defense, Transportation.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
DUKE ENERGY CORPORATION—District of Columbia12—
AMERICAN ELECTRIC POWER COMPANY, INC. AND AFFILIATED CORPORATIONS—District of Columbia11—
ENTERGY SERVICES LLC—District of Columbia11—
FRAMATOME, INC. (FORMELY KNOWN AS AREVA, INC.)supplier to the nuclear energy industryDistrict of Columbia11—
NUCLEAR ENERGY INSTITUTE, INCNo change in address. Just a lobbyist updateDistrict of Columbia11—
ROLLS-ROYCE NORTH AMERICA AND ITS AFFILIATES—Virginia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
DUKE ENERGY CORPORATION12—
AMERICAN ELECTRIC POWER COMPANY, INC. AND AFFILIATED CORPORATIONS11—
ENTERGY SERVICES, LLC11—
FRAMATOME, INC. (FORMELY KNOWN AS AREVA, INC.)11—
NUCLEAR ENERGY INSTITUTE, INC.11—
ROLLS-ROYCE NORTH AMERICA AND ITS AFFILIATES11—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 30.

LobbyistFirmsClientsFilings
ANNELISE FORSHEE112
DAISY GORDON112
DREW PRESTON112
JOHN WALLACE112
LOUIS RENJEL112
MICHAEL ELMORE112
PEPPER NATONSKI112
RYAN KEATING112
THOMAS CRAIG112
ALEXANDER WASHINGTON111
ANDREW BAKER111
ANDREW NEILL111
BENJAMIN PORTIS111
CAROL BERRIGAN111
EMILY DUNCAN111
JANE CRUMPLER111
LINDSAY RATLIFF111
MARY SPRINGER SFORZA111
MATTHEW MACVICAR111
MELODY RODRIGUEZ111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
DUKE ENERGY CORPORATIONDUKE ENERGY CORPORATION2026 second_quarter$2.3M2nd Quarter - Amendme…
DUKE ENERGY CORPORATIONDUKE ENERGY CORPORATION2026 second_quarter$2.3M2nd Quarter - Report
ENTERGY SERVICES LLCENTERGY SERVICES, LLC2026 second_quarter$610K2nd Quarter - Report
NUCLEAR ENERGY INSTITUTE, INCNUCLEAR ENERGY INSTITUTE, INC.2026 second_quarter$560K2nd Quarter - Report
AMERICAN ELECTRIC POWER COMPANY, INC. AND AFFILIATED CORPORATIONSAMERICAN ELECTRIC POWER COMPANY, INC. AND AFFILIATED CORPORATIONS2026 second_quarter$380K2nd Quarter - Report
ROLLS-ROYCE NORTH AMERICA AND ITS AFFILIATESROLLS-ROYCE NORTH AMERICA AND ITS AFFILIATES2026 second_quarter$370K2nd Quarter - Report
FRAMATOME, INC. (FORMELY KNOWN AS AREVA, INC.)FRAMATOME, INC. (FORMELY KNOWN AS AREVA, INC.)2026 second_quarter$100K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 8482 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8482’s is Taxation.

hr8482/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8482, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 72 (Thursday, April 23, 2026)][House][Pages H3092-H3093]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. HARRIGAN:H.R. 8482.Congress has the power to enact this legislation pursuantto the following:[[Page H3093]]Clause 18 of section 8 of Article I of the Constitution.

Source: congress.gov · legiscan.com