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AB657 • 2025

a sales and use tax exemption for nuclear fusion technology projects

a sales and use tax exemption for nuclear fusion technology projects

Energy Taxes Technology
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representatives Franklin, Behnke, Callahan, Gustafson, Kreibich, Melotik, Murphy, Mursau, Neylon and Udell, cosponsored by Senator Feyen
Last action
2026-04-02
Official status
A - Enacted into Law
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

a sales and use tax exemption for nuclear fusion technology projects

a sales and use tax exemption for nuclear fusion technology projects Status: A - Enacted into Law

What This Bill Does

  • a sales and use tax exemption for nuclear fusion technology projects Status: A - Enacted into Law

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-02 Asm.

    Report approved by the Governor on 4-2-2026. 2025 Wisconsin Act 165

  2. 2026-04-02 Asm.

    Published 4-3-2026

  3. 2026-04-01 Asm.

    Presented to the Governor on 4-1-2026

  4. 2026-03-23 Asm.

    Report correctly enrolled on 3-23-2026

  5. 2026-03-18 Asm.

    Received from Senate concurred in

  6. 2026-03-18 Asm.

    Representative Steffen added as a coauthor

  7. 2026-03-17 Sen.

    Senators Ratcliff and Smith added as cosponsors

  8. 2026-03-17 Sen.

    Read a second time

  9. 2026-03-17 Sen.

    Ordered to a third reading

  10. 2026-03-17 Sen.

    Rules suspended to give bill its third reading

  11. 2026-03-17 Sen.

    Read a third time and concurred in, Ayes 30, Noes 3

  12. 2026-03-17 Sen.

    Ordered immediately messaged

  13. 2026-03-16 Sen.

    Public hearing requirement waived by committee on Senate Organization , pursuant to Senate Rule 18 (1m) , Ayes 3, Noes 2

  14. 2026-03-16 Sen.

    Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

  15. 2026-02-16 Sen.

    Executive action taken

  16. 2026-02-16 Sen.

    Report concurrence recommended by Joint Committee on Finance , Ayes 14, Noes 0

  17. 2026-02-16 Sen.

    Available for scheduling

  18. 2026-02-13 Sen.

    Received from Assembly

  19. 2026-02-13 Sen.

    Read first time and referred to joint committee on Finance

  20. 2026-02-12 Asm.

    Read a second time

  21. 2026-02-12 Asm.

    Assembly Substitute Amendment 1 adopted

  22. 2026-02-12 Asm.

    Ordered to a third reading

  23. 2026-02-12 Asm.

    Rules suspended

  24. 2026-02-12 Asm.

    Read a third time and passed, Ayes 92, Noes 6

  25. 2026-02-12 Asm.

    Ordered immediately messaged

  26. 2026-02-10 Asm.

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

  27. 2026-02-10 Asm.

    Placed on calendar 2-12-2026 by Committee on Rules

  28. 2026-02-09 Asm.

    Executive action taken by joint survey committee on Tax Exemptions

  29. 2026-02-06 Asm.

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  30. 2026-02-06 Asm.

    Senator Spreitzer added as a cosponsor

  31. 2026-02-04 Asm.

    Executive action taken

  32. 2026-02-04 Asm.

    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means , Ayes 10, Noes 0

  33. 2026-02-04 Asm.

    Report passage as amended recommended by Committee on Ways and Means , Ayes 10, Noes 0

  34. 2026-02-04 Asm.

    Referred to committee on Rules

  35. 2026-01-29 Asm.

    Assembly Substitute Amendment 1 offered by Representative Franklin

  36. 2026-01-12 Asm.

    Assembly Amendment 1 offered by Representative Franklin

  37. 2026-01-08 Asm.

    Public hearing held

  38. 2025-12-17 Asm.

    Representative Armstrong added as a coauthor

  39. 2025-12-08 Asm.

    Fiscal estimate received

  40. 2025-12-04 Asm.

    Fiscal estimate received

  41. 2025-11-21 Asm.

    Representative Subeck added as a coauthor

  42. 2025-11-19 Asm.

    Introduced by Representatives Franklin , Behnke , Callahan , Gustafson , Kreibich , Melotik , Murphy , Mursau , Neylon and Udell ; cosponsored by Senator Feyen

  43. 2025-11-19 Asm.

    Read first time and referred to Committee on Ways and Means

Official Summary Text

a sales and use tax exemption for nuclear fusion technology projects
Status: A - Enacted into Law

Current Bill Text

Read the full stored bill text
Wisconsin Legislature: AB657: Bill Text

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2025
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Proposal Text
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AB657: Bill Text

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2025 - 2026 LEGISLATURE
LRB-3651/1
KP:emw&wlj
2025 ASSEMBLY BILL 657
November 19, 2025 - Introduced by Representatives
Franklin
,
Behnke
,
Callahan
,
Gustafson
,
Kreibich
,
Melotik
,
Murphy
,
Mursau
,
Neylon
and
Udell
, cosponsored by Senator
Feyen
. Referred to Committee on Ways and Means.
AB657,1,2
1
An Act

to create
77.54 (76) and 238.42 of the statutes;
relating to:
a sales and
2
use tax exemption for nuclear fusion technology projects.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for various items, specified in further detail in the bill, used exclusively for a qualified nuclear fusion technology project certified by the Wisconsin Economic Development Corporation. Under the bill, a “qualified nuclear fusion technology project” is a project that has the purpose of undertaking the controlled fusion of atomic nuclei or research thereupon.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB657,1
3
Section

1
.
77.54 (76) of the statutes is created to read:
AB657,2,3
4
77.54
(76)
(a) The sales price from the sale of and the storage, use, or other
1
consumption of any of the following used exclusively for a qualified nuclear fusion
2
technology project, as defined in s. 238.42 (1), and used solely at the qualified
3
nuclear fusion technology project’s location:
AB657,2,5
4
1. Data acquisition, procession, storage, and visualization software and
5
hardware.
AB657,2,7
6
2. Ion cyclotron resonance heating systems, radio frequency signal generators,
7
tetrodes, coaxial transmission lines, and radio frequency antennae.
AB657,2,9
8
3. Pre-ionization systems, helicon plasma guns and injectors, and electron
9
guns.
AB657,2,10
10
4. Ceiling-mounted cranes or lifts.
AB657,2,11
11
5. Rail systems for vessel movement and alignment.
AB657,2,12
12
6. Cooling tower infrastructure.
AB657,2,13
13
7. High-voltage power supplies with an output of 1,000 volts or more.
AB657,2,14
14
8. Electromagnets having a magnetic flux density of 0.1 tesla or more.
AB657,2,16
15
9. High-temperature superconductors having a critical temperature of 77
16
kelvins or above.
AB657,2,17
17
10. Superconductors.
AB657,2,18
18
11. Steady-state lasers having an output of 10 kilowatts or more.
AB657,2,19
19
12. Gyrotrons.
AB657,2,20
20
13. Neutral beam injection systems and subsystems.
AB657,2,21
21
14. Radio frequency transmitters.
AB657,2,22
22
15. Radio frequency transmission lines and antennae.
AB657,2,23
23
16. Waveguides for frequencies exceeding one gigahertz.
AB657,2,24
24
17. Vacuum pumps.
AB657,3,1
1
18. Cryopumps capable of providing ultimate pressures of 0.001 torr or less.
AB657,3,3
2
19. Vacuum vessels manufactured of stainless steel or a reduced activation
3
ferritic-martensitic steel.
AB657,3,4
4
20. Vacuum valves capable of maintaining pressures of 0.000001 torr or less.
AB657,3,5
5
21. Hydrogen isotopic separation systems.
AB657,3,6
6
22. Direct internal recycling systems of the nuclear fusion fuel cycle.
AB657,3,7
7
23. Tritium extraction systems for fusion blankets.
AB657,3,8
8
24. Air detritiation systems.
AB657,3,9
9
25. Water detritiation systems.
AB657,3,10
10
26. Gas recovery systems for sulfur hexafluoride.
AB657,3,11
11
27. Electromagnetic pumps for pumping liquid metals.
AB657,3,12
12
28. Gettering systems.
AB657,3,13
13
29. Motor generators.
AB657,3,14
14
30. Liquid metal flow circuits.
AB657,3,15
15
31. Bubble detectors.
AB657,3,16
16
32. Scintillators.
AB657,3,18
17
33. Personnel dosimeters and other personal protective equipment, including
18
high-voltage, laser, and construction personal protective equipment.
AB657,3,19
19
34. Klaxons and alerting systems, including interlock systems.
AB657,3,20
20
35. High-voltage pulsed power supplies.
AB657,3,22
21
36. High-power energy storage of greater than one megawatt, including
22
battery, flywheel, and capacitor systems.
AB657,3,23
23
37. Battery storage systems.
AB657,3,24
24
38. Capacitors and supercapacitors.
AB657,4,1
1
39. Switching technologies.
AB657,4,2
2
40. Transformers.
AB657,4,3
3
41. Thermal storage systems.
AB657,4,4
4
42. Materials used to create nuclear energy bioshields and bunkers.

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