making of such election is prohibited by, or required by, a State or political subdivision thereof, by any agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political subdivision that regulates public utilities as described in section 7701(a)(33)(A), and (B) an election under this paragraph shall be made separately with respect to each energy property by the due date (including extensions) of the Federal tax return for the taxable year in which such property is placed in service by the taxpayer, and once made, may be revoked only with the consent of the Secretary. . 126. Deployment of carbon capture utilization and storage through tax credits Section 45Q(d)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2024 and inserting December 31, 2029 . 127. Innovation in advanced nuclear technology through demonstration (a) Findings Congress finds that— (1) the national security nuclear enterprise, which supports the nuclear weapons stockpile stewardship and naval reactors functions of the National Nuclear Security Administration, requires a domestic source of low- and high-enriched uranium due to legal restrictions regarding foreign obligations relating to the beginning stage of the nuclear fuel cycle