### Question
Can you define what eligible project partner means?


### Answer
**Eligible project partner** is defined as the following in *26 U.S.C. § 45J*:

> any person who—


(i) is responsible for, or participates in, the design or construction of the advanced nuclear power facility to which the credit under subsection (a) relates,


(ii) participates in the provision of the nuclear steam supply system to such facility,


(iii) participates in the provision of nuclear fuel to such facility,


(iv) is a financial institution providing financing for the construction or operation of such facility, or


(v) has an ownership interest in such facility

#### 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**

