Section 45U – Zero Emission Nuclear

Section 45U is a production tax credit for electricity produced by the taxpayer at a qualified nuclear power facility. This credit applies to electricity produced and sold in taxable years beginning after December 31, 2023.

Caution: Do not register a facility/property for this credit for an annual accounting period beginning in 2023 even if electricity was produced in that annual accounting period after December 31, 2023.

Registration Section	Field	Field Description
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Construction Began	See “Facility/Property Location”
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location”
Facility/Property Location	City	City
Facility/Property Location	State	State
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	County	County
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Facility/Property Information	Additional Information, if any.	Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ ownership relationship.