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3. Reactor Vessel Probes
A reactor vessel probe measures the water level in a nuclear
reactor core. A reactor vessel probe is custom made and takes up
to 45 weeks to obtain. FPL claims ITCs for the reactor vessel
probes in the 1988 taxable year.23
As a result of an accident at the Three Mile Island nuclear
facility (TMI),24 the NRC imposed “Action Plan Requirements”,
known as “NUREG-0737”, to prevent similar accidents at other
nuclear plants. One of the regulatory guidelines25 that resulted
from the TMI accident was the requirement that nuclear plants
monitor coolant inventory. FPL’s nuclear plants were designed
before this guideline and did not have reactor vessel probes; as
a result, FPL installed reactor vessel level monitoring
instrumentation. On July 18, 1986, FPL sent a letter to the
Office of Nuclear Reactor Regulation, which detailed the
technical specifications concerning its proposed reactor vessel
monitoring system. On December 5, 1986, the NRC sent FPL a
23 In the taxable years 1989 and 1990, petitioner claims
reductions in the amount of the ITC, which resulted from
reductions in the amount of the qualified costs (tax basis) of
the property.
24 The TMI nuclear plant failed to maintain the proper water
level in the nuclear reactor, which resulted in a partial
meltdown in its core.
25 Many of the guidelines were embodied in Regulatory
Guideline 1.97, Instrumentation for Light-Water-Cooled Nuclear
Power Plants to Assess Plant and Environs Conditions During and
Following an Accident, issued by the NRC and dated May 1983.
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