This report provides DOE’s plan to develop light water reactor fuels with enhanced accident tolerance in response to 2012 Congressional direction and funding authorization. The result of the accident tolerant fuel development activities, if successful, will be a commercial product that is utilized in existing and future nuclear power plants. Fuels with enhanced accident tolerance are those that, in comparison with the standard uranium dioxide-zircaloy system currently used by the nuclear industry, can tolerate loss of active cooling in the reactor core for a considerably longer time period.