Sec. 307. Expanding the production tax credit for nuclear power
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Section 45J of the Internal Revenue Code of 1986 is amended— in subsection (a)(1), by striking 1.8 cents and inserting 2.7 cents ; and in subsection (b)(5)(B)(i), by striking 6,000 megawatts and inserting 15,000 megawatts . The amendments made by this section shall apply to taxable years beginning after December 31, 2020.