26 USC § 88 - Certain amounts with respect to nuclear decommissioning costs

---
identifier: "/us/usc/t26/s88"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 88 - Certain amounts with respect to nuclear decommissioning costs"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "88"
section_name: "Certain amounts with respect to nuclear decommissioning costs"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "B"
subchapter_name: "Computation of Taxable Income"
part_number: "II"
part_name: "ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 98–369, div. A, title I, § 91(f)(1), July 18, 1984, 98 Stat. 607; amended Pub. L. 99–514, title XVIII, § 1807(a)(4)(E)(vii), Oct. 22, 1986, 100 Stat. 2813.)"
---


# § 88. Certain amounts with respect to nuclear decommissioning costs

In the case of any taxpayer who is required to include the amount of any nuclear decommissioning costs in the taxpayer’s cost of service for ratemaking purposes, there shall be includible in the gross income of such taxpayer the amount so included for any taxable year.

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**Source Credit**: (Added Pub. L. 98–369, div. A, title I, § 91(f)(1), July 18, 1984, 98 Stat. 607; amended Pub. L. 99–514, title XVIII, § 1807(a)(4)(E)(vii), Oct. 22, 1986, 100 Stat. 2813.)

## Editorial Notes

### Amendments

1986— substituted “for ratemaking purposes” for “of ratemaking purposes”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1986 Amendment

Amendment by  effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

### Effective Date

Section effective , with respect to taxable years ending after such date, see , as amended, set out as an Effective Date of 1984 Amendment note under .

### Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of  require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .