# Nuclear Decommissioning Funds
> **IRS** · Final regulations. · Published 2020-09-04 · Effective 2020-09-04 · 85 FR 55185
## Document
- **Document number:** 2020-16955
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 55185
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-09-04
- **Effective date:** 2020-09-04
- **Treasury docket:** TD 9906
## Abstract

This document contains final regulations under section 468A of the Internal Revenue Code of 1986 (Code) relating to deductions for contributions to trusts maintained for decommissioning nuclear power plants and the use of the amounts in those trusts to decommission nuclear plants. The regulations revise and clarify certain provisions in existing regulations to address issues that have arisen as more nuclear plants have begun the decommissioning process.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/09/04/2020-16955/nuclear-decommissioning-funds)
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