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139 STAT. 266 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(i) identification of components or products for purposes of clauses (i) and (iii) of subparagraph (E), and ‘‘(ii) for purposes of subparagraph (A)(ii), rules to address facilities which produce more than one eligible component.’’. (d) DENIAL OF CREDIT FOR CERTAIN WIND AND SOLAR LEASING ARRANGEMENTS.—Section 45Y is amended by adding at the end the following new subsection: ‘‘(h) DENIAL OF CREDIT FOR WIND AND SOLAR LEASING ARRANGE- MENTS.—No credit shall be determined under this section with respect to any production of electricity during the taxable year with respect to property described in paragraph (1) or (4) of section 25D(d) (as applied by substituting ‘lessee’ for ‘taxpayer’) if the taxpayer rents or leases such property to a third party during such taxable year.’’. (e) EMISSIONS RATES TABLES.—Section 45Y(b)(2)(C) is amended by adding at the end the following new clause: ‘‘(iii) EXISTING STUDIES.—For purposes of clause (i), in determining greenhouse gas emissions rates for types or categories of facilities for the purpose of deter- mining whether a facility satisfies the requirements under paragraph (1), the Secretary shall consider studies published on or before the date of enactment of this clause which demonstrate a net lifecycle green- house gas emissions rate which is not greater than zero using widely accepted lifecycle assessment con- cepts, such as concepts described in standards devel- oped by the International Organization for Standard- ization.’’. (f) NUCLEAR ENERGY COMMUNITIES.— (1) IN GENERAL.—Section 45(b)(11) is amended— (A) in subparagraph (B)— (i) in clause (ii)(II), by striking ‘‘or’’ at the end, (ii) in clause (iii)(II), by striking the period at the end and inserting ‘‘, or’’, and (iii) by adding at the end the following new clause: ‘‘(iv) for purposes of any qualified facility which is an advanced nuclear facility, a metropolitan statis- tical area which has (or, at any time during the period beginning after December 31, 2009, had) 0.17 percent or greater direct employment related to the advance- ment of nuclear power, including employment related to— ‘‘(I) an advanced nuclear facility, ‘‘(II) advanced nuclear power research and development, ‘‘(III) nuclear fuel cycle research, development, or production, including mining, enrichment, manufacture, storage, disposal, or recycling of nuclear fuel, and ‘‘(IV) the manufacturing or assembly of compo- nents used in an advanced nuclear facility.’’, and (B) by adding at the end the following new subpara- graph: ‘‘(C) ADVANCED NUCLEAR FACILITIES.— Time period. Determinations.