I 
118TH CONGRESS 
2D SESSION 
H. R. 9201 
To amend the Internal Revenue Code of 1986 to make the re-equipping, 
expansion, or establishment of certain facilities relating to the production 
or reprocessing of critical minerals, including uranium and spent nuclear 
fuel, to include uranium as an applicable critical mineral for purposes 
of the advanced manufacturing production credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2024 
Mr. DONALDS (for himself, Mr. NEHLS, and Mr. WILLIAMS of New York) in-
troduced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to make 
the re-equipping, expansion, or establishment of certain 
facilities relating to the production or reprocessing of 
critical minerals, including uranium and spent nuclear 
fuel, to include uranium as an applicable critical mineral 
for purposes of the advanced manufacturing production 
credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Nuclear USA Act of 
2024’’. 
SEC. 2. URANIUM CONVERSION, URANIUM ENRICHMENT 
AND REPROCESSING SPENT NUCLEAR FUEL 
INCLUDED AS QUALIFYING ADVANCED EN-
ERGY PROJECT. 
(a) IN GENERAL.—Section 48C(c)(1)(A)(iii) of the 
Internal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(iii) which re-equips, expands, or es-
tablishes an industrial facility for— 
‘‘(I) the processing, refining, or 
reprocessing of critical materials, 
‘‘(II) the production, conversion, 
or enrichment of uranium, 
‘‘(III) the fabrication of nuclear 
fuel, or 
‘‘(IV) the reprocessing of spent 
nuclear fuel.’’. 
(b) CRITICAL MATERIAL DEFINED.—Section 48C(c) 
is amended by adding at the end the following new para-
graph: 
‘‘(3) CRITICAL
MATERIAL.—For purposes of 
this paragraph, the term ‘critical material’ means— 
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‘‘(A) a critical material (as defined in sec-
tion 7002(a) of the Energy Act of 2020), and 
‘‘(B) uranium, including natural, con-
verted, and enriched uranium.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 3. URANIUM AS APPLICABLE CRITICAL MINERAL FOR 
PURPOSES OF ADVANCED MANUFACTURING 
PRODUCTION CREDIT. 
(a) IN GENERAL.—Section 45X(c)(6) of the Internal 
Revenue Code of 1986 is amended by redesignating sub-
paragraphs (X) through (Z) as subparagraphs (Y) 
through (AA), respectively, and by inserting after sub-
paragraph (W) the following new subparagraph: 
‘‘(X) Uranium.’’. 
(b) 
ALLOW
DOUBLE
BENEFIT.—Section 
45X(c)(1)(B) of such Code is amended by inserting ‘‘after 
the date which is 10 years after the date of the enactment 
of the Nuclear USA Act of 2024’’ after ‘‘a facility’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to components produced after the 
date of the enactment of this Act. 
Æ 
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