Nuclear

Decommissioning Funds: Snagged on Tax Law?

How outdated rules could deny tax deductions to nuclear plant owners.

1 1999 TNT 204-24 PECO Energy's Testimony at Finance Hearing on Tax Issues of Electric Power Industry. (Hereinafter, "PECO Energy Testimony.")

2 Treas. Reg. 1.468A (c)(2). For a more detailed explanation, see Nuclear Energy Institute Policy Briefs, "Why Tax Treatment of Decommissioning Trust Funds Must Be Updated to Reflect New Business Conditions," http://www.nei.org/doc.asp?catnum=3&catid=221.

Byline: 
Raymond A. Zimmermann, Ph.D. and Jeri Farrow, BBA
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