WIยทBillยท2025-2026 Regular Session
SB 636
Relating to: a sales and use tax exemption for nuclear fusion technology projects. (FE)
Introduced 2025-11-14Last action 2026-03-23 โ Failed to pass pursuant to Senate Joint Resolution 1Committee Finance
Sponsor
FeyenR
Cosponsors
Benjamin Franklin(R)David Steffen(R)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)
โซ
Died in Senate committee
The 2025-2026 Regular Session ended on 2026-05-25. This bill was introduced when the session adjourned and did not advance to enactment.
Legislative Progress
โ
Introduced
2
In Committee
3
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 purchases made by construction contractors for such projects. The exemption applies to projects focused on controlled fusion of atomic nuclei or related research, encompassing applications such as energy generation, propulsion systems, medical isotope production, and plasma physics research. The tax exemption is designed to incentivize investment in nuclear fusion technology development in the state and will remain in effect for approximately 50 years, expiring on December 31, 2076.
Bill history
- 2025-11-14 ยท SenateIntroduced
- 2025-11-14 ยท SenateRead first time and referred to Committee on Agriculture and Revenue
- 2025-11-24 ยท SenateRepresentative Subeck added as a cosponsor
- 2025-11-25 ยท SenateFiscal estimate received
- 2025-12-01 ยท SenateFiscal estimate received
- 2025-12-17 ยท SenateRepresentative Armstrong added as a cosponsor
- 2026-01-06 ยท SenateReport of Joint Survey Committee on Tax Exemptions requested
- 2026-01-12 ยท SenateSenate Amendment 1 offered by Senator Feyen
- 2026-01-13 ยท SenatePublic hearing held
- 2026-01-29 ยท SenateSenate Substitute Amendment 1 offered by Senator Feyen
- 2026-02-03 ยท SenateExecutive action taken
- 2026-02-03 ยท SenateReport adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
- 2026-02-03 ยท SenateReport passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
- 2026-02-03 ยท SenateAvailable for scheduling
- 2026-02-06 ยท SenateSenator Spreitzer added as a coauthor
- 2026-02-10 ยท SenateReport of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
- 2026-02-13 ยท SenateWithdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- 2026-03-17 ยท SenateSenator Ratcliff added as a coauthor
- 2026-03-23 ยท SenateFailed to pass pursuant to Senate Joint Resolution 1
Note
Historical import. Session: 2025
Full Bill Text
https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB636-SSA1.pdf