The Accelerating Reliable Capacity Act of 2026 establishes a new federal program to support advanced nuclear energy projects by reducing their financial risk through federal loan guarantees and expanded tax benefits. The program, backed by $3.6 billion in authorized funding, requires participating nuclear projects to submit detailed cost estimates, project plans, and risk analyses to the Department of Energy and maintain rigorous annual oversight. The federal government will cover cost overruns beyond what borrowers pay (up to 120% of initial estimates), with federal coverage available up to either 30% of the base cost or $1.2 billion per project, with loan guarantees available up to 200% of the base estimate. Additionally, the bill expands tax incentives for clean energy projects partnering with federal power authorities, military installations, or using domestically-sourced nuclear fuel. This legislation aims to accelerate development of advanced nuclear reactors and make them more financially feasible for private developers and utilities.
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