FIA Sends Letter to Congress on Expanding 45X Tax Credit Eligibility

On March 11, the Fusion Industry Association (FIA) sent a letter to Congress urging expansion of the advanced manufacturing production credit under § 45X of the Internal Revenue Code beyond renewables to include fusion energy technologies. As the U.S. faces surging energy demands driven by advancements in artificial intelligence, data centers, digital infrastructure and robust industrial and manufacturing growth, it is imperative that Congress invests in innovative, reliable, next-generation energy solutions like fusion. Supporting the domestic fusion energy supply chain will make sure that technology invented in America will be built in America.

By including fusion energy systems and their key components under the 45X tax credit, Congress can ensure that American innovators and manufacturers have the support they need. Putting fusion on a level playing field with other energy technologies is important and consistent with the “technology neutral” approach adopted by Congress. When other energy technologies receive such significant manufacturing incentives, the new Congress should not “pick winners” by denying support to fusion. This targeted expansion will safeguard national energy security, spur economic growth, and solidify the U.S.’ competitive edge on the global stage.

The Fusion Industry Association stands ready to work with Congress to advance this initiative and help secure America’s energy future.

You can read the letter in full below.

March 11th, 2025