SB 275 - For all tax years beginning on or after January 1, 2026, this act authorizes a tax credit in an amount equal to fifty percent of the costs incurred for performing qualified nuclear remediation activities. Such activities include soil remediation, soil testing, water testing, and water treatment, as such terms are defined in the act. Tax credits authorized by the act shall not be refundable or transferrable, but may be carried forward for five subsequent tax years. The total amount of tax credits authorized by the act shall not exceed $5 million per fiscal year. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. JOSH NORBERG