The Fusion Advanced Manufacturing Parity Act expands an existing federal tax credit to include components used in fusion energy machines, offering manufacturers a 25 percent credit on the sale price of qualifying fusion components. The bill defines over 20 categories of eligible components, ranging from high-temperature superconducting magnets and fusion chambers to cooling systems, power switches, and fuel processing equipment. The credit applies to components produced and sold after December 31, 2025, but phases out gradually between 2032 and 2035, declining from 75 percent to zero over that four-year period. This legislation aims to boost domestic manufacturing of fusion energy technology by providing financial incentives similar to those available for other advanced energy manufacturing sectors. The bill affects manufacturers, suppliers, and companies developing commercial fusion energy systems.
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