The Nuclear USA Act of 2024 amends federal tax code to provide tax credits and incentives for companies that build or expand facilities related to uranium production, conversion, enrichment, and spent nuclear fuel reprocessing. The bill adds uranium to the list of critical materials eligible for advanced energy project tax credits under Section 48C and creates a new uranium production tax credit under Section 45X of the Internal Revenue Code. These incentives apply to facilities that process, refine, convert, enrich uranium or fabricate nuclear fuel, and the credits become available for property placed in service after the bill's enactment with no specified funding cap mentioned in the legislation. The bill allows companies to potentially claim double benefits for these facilities for up to 10 years after enactment. The legislation affects domestic uranium producers, nuclear fuel manufacturers, and companies involved in managing spent nuclear fuel, aiming to strengthen the U.S. nuclear fuel supply chain.