Existing nuclear power plants at time of enactment that are not eligible for the 45J credit.
U.S. Department of Treasury
Tax credit for electricity produced at a qualified nuclear power facility.
Direct Pay Eligibility:
5 times the base credit if prevailing wage requirement is met for workers doing alteration or repair at the facility. Initial guidance on the labor provisions is available here.
Facilities eligible for the 45J advanced nuclear production tax credit are not eligible for the 45U credit. Payments from federal, state, or local zero-emission nuclear subsidies reduce the credit amount.