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SB636 • 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
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Senator Feyen, cosponsored by Representatives Franklin, Steffen, Behnke, Callahan, Gustafson, Kreibich, Melotik, Murphy, Mursau, Neylon and Udell
Last action
2026-03-23
Official status
S - Finance
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: S - Finance

What This Bill Does

  • a sales and use tax exemption for nuclear fusion technology projects Status: S - Finance

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. 2026-03-23 Sen.

    Failed to pass pursuant to Senate Joint Resolution 1

  2. 2026-03-17 Sen.

    Senator Ratcliff added as a coauthor

  3. 2026-02-13 Sen.

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  4. 2026-02-10 Sen.

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

  5. 2026-02-06 Sen.

    Senator Spreitzer added as a coauthor

  6. 2026-02-03 Sen.

    Executive action taken

  7. 2026-02-03 Sen.

    Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue , Ayes 8, Noes 0

  8. 2026-02-03 Sen.

    Report passage as amended recommended by Committee on Agriculture and Revenue , Ayes 8, Noes 0

  9. 2026-02-03 Sen.

    Available for scheduling

  10. 2026-01-29 Sen.

    Senate Substitute Amendment 1 offered by Senator Feyen

  11. 2026-01-13 Sen.

    Public hearing held

  12. 2026-01-12 Sen.

    Senate Amendment 1 offered by Senator Feyen

  13. 2026-01-06 Sen.

    Report of Joint Survey Committee on Tax Exemptions requested

  14. 2025-12-17 Sen.

    Representative Armstrong added as a cosponsor

  15. 2025-12-01 Sen.

    Fiscal estimate received

  16. 2025-11-25 Sen.

    Fiscal estimate received

  17. 2025-11-24 Sen.

    Representative Subeck added as a cosponsor

  18. 2025-11-14 Sen.

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

  19. 2025-11-14 Sen.

    Read first time and referred to Committee on Agriculture and Revenue

Official Summary Text

a sales and use tax exemption for nuclear fusion technology projects
Status: S - Finance

Current Bill Text

Read the full stored bill text
Wisconsin Legislature: SB636: Bill Text

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2025
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Proposal Text
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SB636: Bill Text

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2025 - 2026 LEGISLATURE
LRB-5378/1
KP:emw&wlj
2025 SENATE BILL 636
November 14, 2025 - Introduced by Senator
Feyen
, cosponsored by Representatives
Franklin
,
Steffen
,
Behnke
,
Callahan
,
Gustafson
,
Kreibich
,
Melotik
,
Murphy
,
Mursau
,
Neylon
and
Udell
. Referred to Committee on Agriculture and Revenue.
SB636,1,2
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:
SB636,1
3
Section

1
.
77.54 (76) of the statutes is created to read:
SB636,2,3
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:
SB636,2,5
4
1. Data acquisition, procession, storage, and visualization software and
5
hardware.
SB636,2,7
6
2. Ion cyclotron resonance heating systems, radio frequency signal generators,
7
tetrodes, coaxial transmission lines, and radio frequency antennae.
SB636,2,9
8
3. Pre-ionization systems, helicon plasma guns and injectors, and electron
9
guns.
SB636,2,10
10
4. Ceiling-mounted cranes or lifts.
SB636,2,11
11
5. Rail systems for vessel movement and alignment.
SB636,2,12
12
6. Cooling tower infrastructure.
SB636,2,13
13
7. High-voltage power supplies with an output of 1,000 volts or more.
SB636,2,14
14
8. Electromagnets having a magnetic flux density of 0.1 tesla or more.
SB636,2,16
15
9. High-temperature superconductors having a critical temperature of 77
16
kelvins or above.
SB636,2,17
17
10. Superconductors.
SB636,2,18
18
11. Steady-state lasers having an output of 10 kilowatts or more.
SB636,2,19
19
12. Gyrotrons.
SB636,2,20
20
13. Neutral beam injection systems and subsystems.
SB636,2,21
21
14. Radio frequency transmitters.
SB636,2,22
22
15. Radio frequency transmission lines and antennae.
SB636,2,23
23
16. Waveguides for frequencies exceeding one gigahertz.
SB636,2,24
24
17. Vacuum pumps.
SB636,3,1
1
18. Cryopumps capable of providing ultimate pressures of 0.001 torr or less.
SB636,3,3
2
19. Vacuum vessels manufactured of stainless steel or a reduced activation
3
ferritic-martensitic steel.
SB636,3,4
4
20. Vacuum valves capable of maintaining pressures of 0.000001 torr or less.
SB636,3,5
5
21. Hydrogen isotopic separation systems.
SB636,3,6
6
22. Direct internal recycling systems of the nuclear fusion fuel cycle.
SB636,3,7
7
23. Tritium extraction systems for fusion blankets.
SB636,3,8
8
24. Air detritiation systems.
SB636,3,9
9
25. Water detritiation systems.
SB636,3,10
10
26. Gas recovery systems for sulfur hexafluoride.
SB636,3,11
11
27. Electromagnetic pumps for pumping liquid metals.
SB636,3,12
12
28. Gettering systems.
SB636,3,13
13
29. Motor generators.
SB636,3,14
14
30. Liquid metal flow circuits.
SB636,3,15
15
31. Bubble detectors.
SB636,3,16
16
32. Scintillators.
SB636,3,18
17
33. Personnel dosimeters and other personal protective equipment, including
18
high-voltage, laser, and construction personal protective equipment.
SB636,3,19
19
34. Klaxons and alerting systems, including interlock systems.
SB636,3,20
20
35. High-voltage pulsed power supplies.
SB636,3,22
21
36. High-power energy storage of greater than one megawatt, including
22
battery, flywheel, and capacitor systems.
SB636,3,23
23
37. Battery storage systems.
SB636,3,24
24
38. Capacitors and supercapacitors.
SB636,4,1
1
39. Switching technologies.
SB636,4,2
2
40. Transformers.
SB636,4,3
3
41. Thermal storage systems.
SB636,4,4
4
42. Materials used to create nuclear energy bioshields and bunkers.

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