WIยทBillยท2025-2026 Regular Session

AB 657

Passed the Assembly, died in the Senate

Relating to: a sales and use tax exemption for nuclear fusion technology projects. (FE)

Introduced 2025-11-19Last action 2026-04-02 โ€” Published 4-3-2026Committee Finance

Sponsor

UdellR

Cosponsors

Elijah Behnke(R)Calvin Callahan(R)Nate Gustafson(R)Rob Kreibich(R)Paul Melotik(R)David Murphy(R)Jeffrey Mursau(R)Adam Neylon(R)Randy Udell(D)Dan Feyen(R)
โšซ
Passed the Assembly, died in the Senate
The 2025-2026 Regular Session ended on 2026-05-25. This bill was passed one chamber when the session adjourned and did not advance to enactment.

Legislative Progress

โœ“
Introduced
โœ“
In Committee
โœ—
Passed Chamber
4
Enacted / Signed

Summary

This bill creates a sales and use tax exemption for tangible personal property that is exclusively and directly used for nuclear fusion technology projects in Wisconsin, including materials purchased by construction contractors for such projects. The exemption applies to a broad range of fusion-related activities including energy generation, propulsion systems, medical isotope production, and fusion research, with the goal of supporting the development of nuclear fusion technology in the state. The tax exemption is temporary and will expire on December 31, 2076, and would take effect three months after the bill's publication if enacted.

Bill history

  1. 2025-11-19 ยท Assembly
    Introduced
  2. 2025-11-19 ยท Assembly
    Read first time and referred to Committee on Ways and Means
  3. 2025-11-21 ยท Assembly
    Representative Subeck added as a coauthor
  4. 2025-12-04 ยท Assembly
    Fiscal estimate received
  5. 2025-12-08 ยท Assembly
    Fiscal estimate received
  6. 2025-12-17 ยท Assembly
    Representative Armstrong added as a coauthor
  7. 2026-01-08 ยท Assembly
    Public hearing held
  8. 2026-01-12 ยท Assembly
    Assembly Amendment 1 offered by Representative Franklin
  9. 2026-01-29 ยท Assembly
    Assembly Substitute Amendment 1 offered by Representative Franklin
  10. 2026-02-04 ยท Assembly
    Executive action taken
  11. 2026-02-04 ยท Assembly
    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0
  12. 2026-02-04 ยท Assembly
    Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0
  13. 2026-02-04 ยท Assembly
    Referred to committee on Rules
  14. 2026-02-06 ยท Assembly
    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)
  15. 2026-02-06 ยท Assembly
    Senator Spreitzer added as a cosponsor
  16. 2026-02-09 ยท Assembly
    Executive action taken by joint survey committee on Tax Exemptions
  17. 2026-02-10 ยท Assembly
    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
  18. 2026-02-10 ยท Assembly
    Placed on calendar 2-12-2026 by Committee on Rules
  19. 2026-02-12 ยท Assembly
    Read a second time
  20. 2026-02-12 ยท Assembly
    Assembly Substitute Amendment 1 adopted
  21. 2026-02-12 ยท Assembly
    Ordered to a third reading
  22. 2026-02-12 ยท Assembly
    Rules suspended
  23. 2026-02-12 ยท Assembly
    Read a third time and passed, Ayes 92, Noes 6
  24. 2026-02-12 ยท Assembly
    Ordered immediately messaged
  25. 2026-02-13 ยท Senate
    Received from Assembly
  26. 2026-02-13 ยท Senate
    Read first time and referred to joint committee on Finance
  27. 2026-02-16 ยท Senate
    Executive action taken
  28. 2026-02-16 ยท Senate
    Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 0
  29. 2026-02-16 ยท Senate
    Available for scheduling
  30. 2026-03-16 ยท Senate
    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
  31. 2026-03-16 ยท Senate
    Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)
  32. 2026-03-17 ยท Senate
    Senators Ratcliff and Smith added as cosponsors
  33. 2026-03-17 ยท Senate
    Read a second time
  34. 2026-03-17 ยท Senate
    Ordered to a third reading
  35. 2026-03-17 ยท Senate
    Rules suspended to give bill its third reading
  36. 2026-03-17 ยท Senate
    Read a third time and concurred in, Ayes 30, Noes 3
  37. 2026-03-17 ยท Senate
    Ordered immediately messaged
  38. 2026-03-18 ยท Assembly
    Received from Senate concurred in
  39. 2026-03-18 ยท Assembly
    Representative Steffen added as a coauthor
  40. 2026-03-23 ยท Assembly
    Report correctly enrolled on 3-23-2026
  41. 2026-04-01 ยท Assembly
    Presented to the Governor on 4-1-2026
  42. 2026-04-02 ยท Assembly
    Report approved by the Governor on 4-2-2026. 2025 Wisconsin Act 165
  43. 2026-04-02 ยท Assembly
    Published 4-3-2026

Note

Historical import. Session: 2025

Full Bill Text
https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB657-ASA1.pdf
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