Energy generation resources.

Energy generation resources. Provides a credit against state tax liability for expenses incurred in the manufacture of a small modular nuclear reactor (SMR) in Indiana. Establishes procedures under which certain energy utilities may request approval for one or more of the following from the Indiana utility regulatory commission (IURC): (1) An expedited generation resource plan (EGR plan) to meet customer load growth that exceeds a specified threshold. (2) A generation resource submittal for the acquisition of a specific generation resource in accordance with an approved EGR plan. (3) A project to serve one or more large load customers. Sets forth: (1) the requirements for approval of each of these types of requests; (2) standards for financial assurances by large load customers; and (3) cost recovery mechanisms for certain acquisition costs or project costs incurred by energy utilities. Amends the statute concerning public utilities' annual electric resource planning reports to the IURC to provide that for an annual report submitted after December 31, 2025, a public utility must include information as to the amount of generating resource capacity or energy that the public utility plans to retire or refuel with respect to any electric generation resource of at least 125 megawatts. Provides that for any planned retirement or refueling, the public utility must include, along with other specified information, information as to the public utility's plans with respect to the following: (1) For a retirement, the amount of replacement capacity identified to provide approximately the same accredited capacity within the appropriate regional transmission organization (RTO) as the capacity of the facility to be retired. (2) For a refueling, the extent to which the refueling will maintain or increase the current generating resource accredited capacity or energy that the electric generating facility provides, so as to provide approximately the same accredited capacity within the