I just learned that in 1992 the U.S. Congress decided to help the nuclear industry by making it easier for plant operators to save for the future cost of decommissioning their plants. How did they do that? First, they lowered the tax rate on such savings from 34% to 20%. Second, they removed the requirement to invest decommissioning funds in low-yield government bonds.
The first didn't go far enough. Why tax the funds at all? They're a provision for a future expense.
The second ... uh oh. I really hope somebody walked that back between 1992 and today. I really doubt anybody did.