### Question
Can you define what advanced nuclear power facility means?


### Answer
**Advanced nuclear power facility** is defined as the following in *26 U.S.C. § 45J*:

> any advanced nuclear facility—


(A) which is owned by the taxpayer and which uses nuclear energy to produce electricity, and


(B) which is placed in service after the date of the enactment of this paragraph and before January 1, 2021

#### 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**

