On 24 October 2013 the Internal Revenue Service (IRS) and the Treasury Department released an advance copy of Notice 2013-68, which updates previous interim guidance on the production tax credit for electricity generated at advanced nuclear power facilities. Notice 2013-68 will be published in the Internal Revenue Bulletin on 12 November 2013. The new guidance does not change the eligibility criteria for the production tax credit in any material respect. Therefore, absent any further changes in guidance or law, the only two facilities that could qualify for the production tax credit are the new units at Plant Vogtle and V.C. Summer presently under construction.
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