I 
119TH CONGRESS 
1ST SESSION H. R. 5441 
To amend the Internal Revenue Code of 1986 to expand the advanced 
manufacturing production credit to include fusion energy components. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2025 
Mrs. MILLER of West Virginia (for herself, Ms. TENNEY, Ms. DELBENE, and 
Mr. BEYER) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to expand 
the advanced manufacturing production credit to include 
fusion energy components. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fusion Advanced Man-
ufacturing Parity Act’’. 
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SEC. 2. INCLUSION OF FUSION ENERGY COMPONENTS IN 
ADVANCED MANUFACTURING PRODUCTION 
CREDIT. 
(a) IN GENERAL.—Section 45X of the Internal Rev-
enue Code of 1986, as amended by section 70514 of Public 
Law 119–21, is amended— 
(1) in subsection (b)— 
(A) in paragraph (1)— 
(i) in subparagraph (L)(ii), by strik-
ing ‘‘and’’ at the end, 
(ii) by redesignating subparagraph 
(M) as subparagraph (N), and 
(iii) by inserting after subparagraph 
(L) the following new subparagraph: 
‘‘(M) in the case of a fusion energy compo-
nent, an amount equal to 25 percent of the 
sales price of such component, and’’, 
(B) in paragraph (3)— 
(i) in subparagraph (A), by striking 
‘‘and (D)’’ and inserting ‘‘, (D), and (E)’’, 
(ii) by redesignating subparagraphs 
(D) and (E) as subparagraphs (E) and 
(F), respectively, and 
(iii) by inserting after subparagraph 
(C) the following new subparagraph: 
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‘‘(D) PHASE
OUT
FOR
FUSION
ENERGY 
COMPONENTS.— 
‘‘(i) IN GENERAL.—In the case of any 
fusion energy component sold after Decem-
ber 31, 2031, the amount determined 
under this subsection with respect to such 
component shall be equal to the product 
of— 
‘‘(I) 
the 
amount 
determined 
under paragraph (1) with respect to 
such component, as determined with-
out regard to this paragraph, multi-
plied by 
‘‘(II) the phase out percentage 
under clause (ii). 
‘‘(ii) PHASE OUT PERCENTAGE.—The 
phase out percentage under this clause is 
equal to— 
‘‘(I) in the case of a fusion en-
ergy component sold during calendar 
year 2032, 75 percent, 
‘‘(II) in the case of a fusion en-
ergy component sold during calendar 
year 2033, 50 percent, 
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‘‘(III) in the case of a fusion en-
ergy component sold during calendar 
year 2034, 25 percent, and 
‘‘(IV) in the case of a fusion en-
ergy component sold after December 
31, 2034, 0 percent.’’, and 
(2) in subsection (c)— 
(A) in paragraph (1)(A)— 
(i) by redesignating clauses (iv) and 
(v) as clauses (v) and (vi), respectively, 
and 
(ii) by inserting after clause (iii) the 
following new clause: 
‘‘(iv) any fusion energy component,’’, 
(B) by redesignating paragraph (6) as 
paragraph (7), 
(C) by inserting after paragraph (5) the 
following new paragraph: 
‘‘(6) FUSION ENERGY COMPONENT.— 
‘‘(A) IN GENERAL.—The term ‘fusion en-
ergy component’ means any of the following 
components which are intended for the oper-
ation or use of a fusion energy machine: 
‘‘(i) 
A 
high-temperature 
super-
conducting magnet. 
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‘‘(ii) A fusion chamber or plasma vac-
uum vessel. 
‘‘(iii) A blanket system. 
‘‘(iv) 
High-temperature 
super-
conductor tape or wire. 
‘‘(v) A high-energy laser. 
‘‘(vi) A fusion heating system. 
‘‘(vii) A high-voltage capacitor. 
‘‘(viii) Films used in high-voltage ca-
pacitors. 
‘‘(ix) Plasma compression systems. 
‘‘(x) High-power switches. 
‘‘(xi) Packaging used in high-power 
switches. 
‘‘(xii) High-voltage conductors and 
insulators. 
‘‘(xiii) Composite materials used in fu-
sion chambers or vacuum vessels. 
‘‘(xiv) Fused quartz parts and ceram-
ics used in fusion chambers or vacuum ves-
sels. 
‘‘(xv) Plasma formation devices. 
‘‘(xvi) Fuel processing and storage 
components. 
‘‘(xvii) Cooling system components. 
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‘‘(xviii) Fusion targets. 
‘‘(xix) Dielectric fluids and systems. 
‘‘(xx) Controls equipment. 
‘‘(B) FUSION
ENERGY
MACHINE.—The 
term ‘fusion energy machine’ means a fusion 
machine (as defined in section 11 of the Atomic 
Energy Act of 1954 (42 U.S.C. 2014)) which is 
used for the production of electricity or process 
heat, as well as any associated system (such as 
for fuel and exhaust processing). 
‘‘(C) 
HIGH-TEMPERATURE
SUPER-
CONDUCTING
MAGNET.—The term ‘high-tem-
perature superconducting magnet’ means the 
entire system of electromagnetic coils consisting 
of high-temperature superconducting tape and 
structural metals that produce the magnetic 
fields, which confine, shape, and stabilize the 
plasma in a fusion energy machine, including 
toroidal field magnets, poloidal field magnets, 
and central solenoid magnets. 
‘‘(D) FUSION CHAMBER OR PLASMA VACU-
UM
VESSEL.—The term ‘fusion chamber or 
plasma vacuum vessel’ means the enclosing 
structure that— 
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‘‘(i) holds fusion targets or creates 
and maintains a vacuum in the area which 
contains the fusion plasma, and 
‘‘(ii) absorbs the plasma heat exhaust 
and structurally supports other integrated 
components, such as the plasma facing ma-
terial, in-vessel diagnostics, and plasma 
heating systems in the fusion energy ma-
chine. 
‘‘(E) BLANKET SYSTEM.—The term ‘blan-
ket system’ means the containers, pipes, pumps, 
chemistry control, tritium and fuel extractors, 
heat exchangers, and liquid metal, salt bath, or 
other components that are designed to remove 
the fusion heat, shield components from neu-
trons, generate tritium, and transfer heat to a 
power generation system. 
‘‘(F) 
HIGH-TEMPERATURE
SUPER-
CONDUCTOR TAPE OR WIRE.—The term ‘high- 
temperature superconductor tape or wire’ 
means the multi-layered tape or foil that carries 
electrical current with no resistance at high 
temperatures and magnetic fields. 
‘‘(G) HIGH-ENERGY
LASER.—The term 
‘high-energy laser’ means the sources of light 
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and associated optic systems that transfer 
beams of light to either directly or indirectly 
implode a fusion fuel capsule to create a fusion 
reaction. 
‘‘(H) FUSION
HEATING
SYSTEM.—The 
term ‘fusion heating system’ means an auxiliary 
system used to increase the temperature of fu-
sion fuel to create fusion reactions. 
‘‘(I) 
HIGH-VOLTAGE
CAPACITOR.—The 
term ‘high-voltage capacitor’ means an elec-
trical component designed to store and release 
electrical energy in circuits operating at high 
voltage levels above 1,000 volts, as well as cir-
cuit components (such as printed circuit 
boards) used to enable the capacitor system or 
related power system to function. 
‘‘(J) FILMS USED IN HIGH-VOLTAGE CA-
PACITORS.—The term ‘films used in high-volt-
age capacitors’ means metalized and non-metal-
ized films used due to their dielectric properties, 
high breakdown voltage, and thermal stability 
in windings for high-voltage capacitors. 
‘‘(K) PLASMA
COMPRESSION
SYSTEM.— 
The term ‘plasma compression system’ means 
mechanical or electrical components, such as 
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electromagnetic coils or gas-driven pistons, used 
to compress plasma targets. 
‘‘(L) HIGH-POWER SWITCHES.—The term 
‘high-power switches’ means switching devices 
which— 
‘‘(i) use semiconductors, electrodes 
and a gas chamber, or other approaches, 
and 
‘‘(ii) are used to control and manage 
the flow of power in circuits by enabling or 
interrupting the flow of high voltage or 
high current greater than 1 kilovolt. 
‘‘(M) PACKAGING
USED
IN
HIGH-POWER 
SWITCHES.—The term ‘packaging used in high- 
power switches’ means covers, terminals, or 
connections, heat transfer components, or pack-
aging surrounding a semiconductor die. 
‘‘(N) HIGH-VOLTAGE
CONDUCTORS
AND 
INSULATORS.—The term ‘high-voltage conduc-
tors and insulators’ means power transmission 
components used to connect high-voltage ca-
pacitors to fusion energy machines, including 
cables and busbars capable of operating greater 
than 1 kilovolt or 1 kiloampere. 
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‘‘(O) COMPOSITE
MATERIALS
USED
IN 
VACUUM VESSELS.—The term ‘composite mate-
rials used in vacuum vessels’ means fiber rein-
forced materials, such as glass-epoxy systems, 
used to create vacuum chambers for fusion en-
ergy machines. 
‘‘(P) FUSED QUARTZ AND CERAMIC PARTS 
USED IN VACUUM VESSELS.—The term ‘fused 
quartz parts and ceramics used in vacuum ves-
sels’ means components made of high-purity 
quartz material or other dielectric ceramics and 
machined into components used as plasma-fac-
ing components on fusion energy machine vacu-
um vessels. 
‘‘(Q) PLASMA
FORMATION
DEVICE.—The 
term ‘plasma formation device’ means compo-
nents used to form fusion plasmas through 
methods such as coaxial helicity injection or 
local helicity injection. 
‘‘(R) FUEL
PROCESSING
AND
STORAGE 
COMPONENTS.—The term ‘fuel processing and 
storage components’ means components used 
for the manufacture, purification, processing, 
transport, or storage of fusion fuels, including 
deuterium, tritium, and helium-3. 
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‘‘(S) COOLING
SYSTEM
COMPONENTS.— 
The term ‘cooling system components’ includes 
chillers, fluid coolers, distribution systems, and 
similar components that cool mechanical or 
electrical components (such as high-temperature 
superconducting magnets) during normal oper-
ations. 
‘‘(T) FUSION TARGETS.—The term ‘fusion 
targets’ means components that— 
‘‘(i) contain the fusion fuel in the fu-
sion chamber, and 
‘‘(ii) receive energy from lasers or 
electrical circuits to cause such fusion fuel 
to undergo a fusion reaction. 
‘‘(U) 
DIELECTRIC
FLUIDS
AND
SYS-
TEMS.—The term ‘dielectric fluids and systems’ 
means— 
‘‘(i) electrically insulated fluids, such 
as transformer oil or deionized water used 
for electrical insulation, and 
‘‘(ii) any associated equipment needed 
to move and maintain the physical prop-
erties of such fluids, such as pumps, filtra-
tion systems, and cooling systems. 
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‘‘(V) CONTROLS
EQUIPMENT.—The term 
‘controls equipment’ means any hardware or 
software used to electronically control any sub-
system of a fusion energy machine.’’, and 
(D) in paragraph (7) (as redesignated by 
subparagraph (B) of this paragraph)— 
(i) in subparagraph (D)(i), by insert-
ing ‘‘beryllium hydroxide, or beryllium flu-
oride,’’ after ‘‘copper-beryllium master 
alloy,’’, 
(ii) in subparagraph (P)(i), by strik-
ing ‘‘or lithium hydroxide’’ and inserting ‘‘, 
lithium hydroxide, lithium chloride, lithium 
fluoride, lithium-6, lithium-7, or lithium 
tetrafluoroberyllate’’, 
(iii) by striking subparagraphs (X) 
and (Y) and inserting the following: 
‘‘(X) TUNGSTEN.—Tungsten which is— 
‘‘(i) converted to tungsten master 
alloy, 
‘‘(ii) 
converted 
to 
ammonium 
paratungstate, ferrotungsten, tungsten tri-
oxide, or tungsten carbide, or 
‘‘(iii) purified to a minimum purity of 
85 percent tungsten by mass. 
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‘‘(Y) VANADIUM.—Vanadium which is— 
‘‘(i) converted to vanadium master 
alloy, 
‘‘(ii) converted to ferrovanadium or 
vanadium pentoxide, or 
‘‘(iii) purified to a minimum purity of 
85 percent vanadium by mass.’’, 
(iv) in subparagraph (AA)— 
(I) 
by 
redesignating 
clauses 
(xxiii) through (xxv) as clauses (xxvi) 
through (xxviii), respectively, 
(II) by redesignating clauses (vii) 
through (xxii) as clauses (ix) through 
(xxiv), respectively, 
(III) by redesignating clauses 
(iii) through (vi) as clauses (iv) 
through (vii), respectively, 
(IV) by inserting after clause (ii) 
the following new clause: 
‘‘(iii) Deuterium.’’, 
(V) by inserting after clause (vii) 
(as redesignated by subclause (III) of 
this clause) the following new clause: 
‘‘(viii) Helium–3.’’, and 
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(VI) by inserting after clause 
(xxiv) (as redesignated by subclause 
(II) of this clause) the following new 
clause: 
‘‘(xxv) Tritium.’’, 
(v) by redesignating subparagraphs 
(I) through (AA) as subparagraphs (K) 
through (CC), respectively, 
(vi) by redesignating subparagraphs 
(E) through (H) as subparagraphs (F) 
through (I), respectively, 
(vii) by inserting after subparagraph 
(D) the following new subparagraph: 
‘‘(E) BORON.—Boron which is converted 
to boron carbide or ferroboron.’’, and 
(viii) by inserting after subparagraph 
(I) (as redesignated by clause (vi) of this 
paragraph) the following new subpara-
graph: 
‘‘(J) COPPER CHROMIUM ZIRCONIUM.—Al-
loys or assemblies comprised of not less than 80 
percent copper.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
30D(e)(1)(A) of the Internal Revenue Code of 1986 is 
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amended by striking ‘‘section 45X(c)(6)’’ and inserting 
‘‘section 45X(c)(7)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to components produced and sold 
after December 31, 2025. 
Æ 
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