### Question
How is the "advanced nuclear facility" defined?


### Answer
The term **advanced nuclear facility** is defined in *26 U.S.C. § 45J* as follows -

> any nuclear facility the reactor design for which is approved after December 31, 1993, by the Nuclear Regulatory Commission (and such design or a substantially similar design of comparable capacity was not approved on or before such date)

#### Citation:
  - *26 U.S.C. § 45J*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

