The Equity Tax Catalyst Behind SMR Investment: Why capital is finally moving
March 19, 2026
(Oil & Gas) By Greg Barnett, MBA – Small modular reactors have spent years trapped in a paradox: strategically essential, technologically validated, yet financially frozen. That freeze is now breaking. The combination of equity tax transferability, refundability, and long‑dated offtake demand from industrial and AI‑centered loads has transformed SMRs from policy aspirations into financeable assets. For investors and bankers,
