WIยทBillยท2025-2026 Regular Session

SB 636

Died in Senate committee

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)
โšซ
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

โœ—
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

  1. 2025-11-14 ยท Senate
    Introduced
  2. 2025-11-14 ยท Senate
    Read first time and referred to Committee on Agriculture and Revenue
  3. 2025-11-24 ยท Senate
    Representative Subeck added as a cosponsor
  4. 2025-11-25 ยท Senate
    Fiscal estimate received
  5. 2025-12-01 ยท Senate
    Fiscal estimate received
  6. 2025-12-17 ยท Senate
    Representative Armstrong added as a cosponsor
  7. 2026-01-06 ยท Senate
    Report of Joint Survey Committee on Tax Exemptions requested
  8. 2026-01-12 ยท Senate
    Senate Amendment 1 offered by Senator Feyen
  9. 2026-01-13 ยท Senate
    Public hearing held
  10. 2026-01-29 ยท Senate
    Senate Substitute Amendment 1 offered by Senator Feyen
  11. 2026-02-03 ยท Senate
    Executive action taken
  12. 2026-02-03 ยท Senate
    Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
  13. 2026-02-03 ยท Senate
    Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
  14. 2026-02-03 ยท Senate
    Available for scheduling
  15. 2026-02-06 ยท Senate
    Senator Spreitzer added as a coauthor
  16. 2026-02-10 ยท Senate
    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
  17. 2026-02-13 ยท Senate
    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
  18. 2026-03-17 ยท Senate
    Senator Ratcliff added as a coauthor
  19. 2026-03-23 ยท Senate
    Failed 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
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