Comment from American Electric Power
American Electric PowerSupportBusiness
Summary: American Electric Power (AEP), a large investor-owned electric utility, requests that the Treasury and IRS include specific nuclear-related guidance in the 2026-2027 Priority Guidance Plan. They argue for new "beginning of construction" safe harbors based on NRC application acceptance, an expanded twelve-year continuity safe harbor, and specific domestic content safe-harbor tables to provide investment certainty for nuclear projects.
American Electric Power Request for Guidance to be Included in 2026-2027 Priority Guidance Plan