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136 STAT. 1931 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(d) WAGE REQUIREMENTS.— ‘‘(1) INCREASED CREDIT AMOUNT FOR QUALIFIED NUCLEAR POWER FACILITIES.—In the case of any qualified nuclear power facility which satisfies the requirements of paragraph (2)(A), the amount of the credit determined under subsection (a) shall be equal to such amount (as determined without regard to this sentence) multiplied by 5. ‘‘(2) PREVAILING WAGE REQUIREMENTS.— ‘‘(A) IN GENERAL.—The requirements described in this subparagraph with respect to any qualified nuclear power facility are that the taxpayer shall ensure that any laborers and mechanics employed by the taxpayer or any contractor or subcontractor in the alteration or repair of such facility shall be paid wages at rates not less than the prevailing rates for alteration or repair of a similar character in the locality in which such facility is located as most recently determined by the Secretary of Labor, in accordance with subchapter IV of chapter 31 of title 40, United States Code. ‘‘(B) CORRECTION AND PENALTY RELATED TO FAILURE TO SATISFY WAGE REQUIREMENTS.—Rules similar to the rules of section 45(b)(7)(B) shall apply. ‘‘(3) REGULATIONS AND GUIDANCE.—The Secretary shall issue such regulations or other guidance as the Secretary deter- mines necessary to carry out the purposes of this subsection, including regulations or other guidance which provides for requirements for recordkeeping or information reporting for purposes of administering the requirements of this subsection. ‘‘(e) TERMINATION.—This section shall not apply to taxable years beginning after December 31, 2032.’’. (b) CONFORMING AMENDMENTS.— (1) Section 38(b) is amended— (A) in paragraph (32), by striking ‘‘plus’’ at the end, (B) in paragraph (33), by striking the period at the end and inserting ‘‘, plus’’, and (C) by adding at the end the following new paragraph: ‘‘(34) the zero-emission nuclear power production credit determined under section 45U(a).’’. (2) The table of sections for subpart D of part IV of sub- chapter A of chapter 1 is amended by adding at the end the following new item: ‘‘Sec. 45U. Zero-emission nuclear power production credit.’’. (c) EFFECTIVE DATE.—This section shall apply to electricity produced and sold after December 31, 2023, in taxable years begin- ning after such date. PART 2—CLEAN FUELS SEC. 13201. EXTENSION OF INCENTIVES FOR BIODIESEL, RENEWABLE DIESEL AND ALTERNATIVE FUELS. (a) BIODIESEL AND RENEWABLE DIESEL CREDIT.—Section 40A(g) is amended by striking ‘‘December 31, 2022’’ and inserting ‘‘December 31, 2024’’. (b) BIODIESEL MIXTURE CREDIT.— (1) IN GENERAL.—Section 6426(c)(6) is amended by striking ‘‘December 31, 2022’’ and inserting ‘‘December 31, 2024’’. 26 USC 45U note. 26 USC 38 prec. 26 USC 38. Determination. Requirements. Records. Applicability. Determination. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00115 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw