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139 STAT. 267 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(i) IN GENERAL.—Subject to clause (ii), for pur- poses of subparagraph (B)(iv), the term ‘advanced nuclear facility’ means any nuclear facility the reactor design for which is approved in the manner described in section 45J(d)(2). ‘‘(ii) SPECIAL RULE.—For purposes of clause (i), a facility shall be deemed to have a reactor design which is approved in the manner described in section 45J(d)(2) if the Nuclear Regulatory Commission has authorized construction and issued a site-specific construction permit or combined license with respect to such facility (without regard to whether the reactor design was approved after December 31, 1993).’’. (2) NONAPPLICATION FOR CLEAN ELECTRICITY INVESTMENT CREDIT.—Section 48E(a)(3)(A)(i) is amended by inserting ‘‘, as applied without regard to clause (iv) thereof’’ after ‘‘section 45(b)(11)(B)’’. (g) CONFORMING AMENDMENTS.—Section 45Y(b)(1) is amended— (1) by redesignating subparagraph (D) as subparagraph (E), and (2) by inserting after subparagraph (C) the following new subparagraph: ‘‘(D) DETERMINATION OF CAPACITY.—For purposes of subparagraph (C), additions of capacity of a facility shall be determined in any reasonable manner, including based on— ‘‘(i) determinations by, or reports to, the Federal Energy Regulatory Commission (including interconnec- tion agreements), the Nuclear Regulatory Commission, or any similar entity, reflecting additions of capacity, ‘‘(ii) determinations or reports reflecting additions of capacity made by an independent professional engi- neer, ‘‘(iii) reports to, or issued by, regional transmission organizations or independent system operators reflecting additions of capacity, or ‘‘(iv) any other method or manner provided by the Secretary.’’. (h) PROHIBITION ON TRANSFER OF CREDITS TO SPECIFIED FOR- EIGN ENTITIES.—Section 6418(g) is amended by adding at the end the following new paragraph: ‘‘(5) PROHIBITION ON TRANSFER OF CREDITS TO SPECIFIED FOREIGN ENTITIES.—With respect to any eligible credit described in clause (iii), (iv), (vi), (vii), (viii), or (xi) of subsection (f)(1)(A), an eligible taxpayer may not elect to transfer any portion of such credit to a taxpayer that is a specified foreign entity (as defined in section 7701(a)(51)(B)).’’. (i) EXTENSION OF PERIOD OF LIMITATIONS FOR ERRORS RELATING TO DETERMINING OF MATERIAL ASSISTANCE FROM A PROHIBITED FOREIGN ENTITY.—Section 6501 is amended— (1) by redesignating subsection (o) as subsection (p), and (2) by inserting after subsection (n) the following new sub- section: ‘‘(o) MATERIAL ASSISTANCE FROM A PROHIBITED FOREIGN ENTITY.—In the case of a deficiency attributable to an error with Definition.