To amend the Internal Revenue Code of 1986 to make advanced nuclear facilities eligible for the qualifying advanced energy project credit.

This bill would expand a federal tax credit for clean energy projects to include advanced nuclear power plants. Companies building new "advanced nuclear" facilities - defined as next-generation reactors designed for lower emissions - would become eligible to claim the credit, which currently applies to solar, wind, and other renewable projects. The change modifies existing tax code rules (Section 48C) to explicitly add advanced nuclear facilities to the list of qualifying projects. It directly affects developers of advanced nuclear energy infrastructure seeking financial incentives under federal clean energy programs.