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HB 1133

Taxes - As enacted, allows nuclear energy production facilities to seek pollution control tax credits for certain machinery and equipment. - Amends TCA Title 67.

114th Regular Session (2025-2026) Introduced by Clark Boyd

Tennessee allows nuclear power plants to claim tax credits for pollution control equipment, reducing facility costs starting July 2025.

Pub. Ch. 517
#taxes
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Bill Summary · HB 1133

Legislative bill overview

HB 1133 amends Tennessee's tax code to allow nuclear energy production facilities to claim pollution control tax credits for specific machinery and equipment used in their operations. The bill became effective July 1, 2025, after being signed into law by the Governor in May 2025.

Why is this important

Nuclear facilities are among the most capital-intensive energy producers, and tax credits reduce their operational costs, potentially making nuclear energy more economically competitive in Tennessee's energy market. This incentive may influence future nuclear facility investments and maintenance decisions in the state, with implications for energy pricing, state revenue, and environmental policy direction.

Potential points of contention

  • Revenue impact: Tax credits reduce state revenue; the fiscal impact analysis and whether lost tax revenue is offset by economic benefits remains a public concern
  • Selective incentives: Questions about why nuclear facilities receive this specific tax treatment compared to other energy producers or industries seeking pollution control credits
  • Environmental equity: Debate over whether tax breaks for nuclear production align with broader clean energy goals or create preferential treatment that favors certain energy sources over renewable alternatives

Compiled from official sources — confirm details with the bill’s official record.

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