IC 6-3.1-45-4: "Small modular nuclear reactor"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit
Sec. 4. As used in this chapter, "small modular nuclear reactor" means a nuclear reactor that:
(1) has a rated electric generating capacity of not more than four hundred seventy (470) megawatts;
(2) is capable of being constructed and operated, either:
(A) alone; or
(B) in combination with one (1) or more similar reactors if additional reactors are, or become, necessary;
at a single site; and
(3) is required to be licensed by the United States Nuclear Regulatory Commission.
The term includes a nuclear reactor that is described in this section and that uses a process to produce hydrogen that can be used for energy storage, as a fuel, or for other uses.
Collected 2026-09-09T01:51:39Z. Source file · JSON