; and (B) that is controlled by a regional transmission organization or an independent system operator as defined in section 3 of the Federal Power Act ( 16 U.S.C. 796 ). (2) Qualified nuclear power plant (A) In general The term qualified nuclear power plant means any nuclear power plant that the Secretary determines, based on an application submitted by such plant to the Secretary, is not financially viable or will otherwise be required to retire if it does not receive zero-emissions credits under the Zero-Emissions Credit Program. (B) Exclusion The term qualified nuclear power plant does not include a nuclear power plant that receives a tax credit under section 48 of the Internal Revenue Code of 1986. (3) Zero-emissions credit The term zero-emissions credit means a credit issued by the Secretary under the Zero-Emissions Credit Program that represents 1 megawatt of electricity sold by the owner or operator of a qualified nuclear power plant to an organized power market. (f) Rulemaking Not later than one year after the date of enactment of this section, the Secretary shall finalize rules for— (1) the application and decision process for qualified nuclear power plants; and (2) the schedule and process for issuance of credits and periodic review and adjustment of issuances. 302. Investment tax credit for nuclear energy property (a) In general Section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended— (1) in clause (vi), by striking or ; (2) in clause (vii), by inserting or at the end