Fusion Advanced Manufacturing Parity Act

The Fusion Advanced Manufacturing Parity Act creates a 25% tax credit on the sales price of specific fusion energy components, such as fusion chambers, high-temperature superconducting magnets, and cooling systems, sold after 2025. The credit phases out over time, reducing to 75% of the base credit in 2032, 50% in 2033, and 25% in 2034, with no credit after 2034. This policy directly affects manufacturers producing qualifying components for fusion energy machines designed to generate electricity or process heat. The credit aims to lower manufacturing costs for companies in the emerging fusion energy sector by providing financial incentives for these specialized components.