Bill > SB636

This bill creates a comprehensive sales and use tax exemption for a wide range of equipment, materials, and technologies specifically used in qualified nuclear fusion technology projects in Wisconsin. The bill defines a "qualified nuclear fusion technology project" as an initiative aimed at controlled fusion of atomic nuclei, which can include research into energy generation, propulsion systems, materials research, medical isotope production, and other fusion-related applications. The Wisconsin Economic Development Corporation (WEDC) will be responsible for certifying these projects and identifying the business entities involved. The extensive list of tax-exempt items includes highly specialized scientific equipment like ion cyclotron resonance heating systems, high-voltage power supplies, superconductors, vacuum pumps, various diagnostic tools, specific materials such as deuterium and tritium, construction materials, computing resources, and many other advanced technologies directly related to nuclear fusion research. The tax exemption applies to both direct sales of these items for a nuclear fusion project and sales to contractors who will incorporate these items into the project. The bill will take effect on the first day of the third month following its publication, potentially providing significant financial incentives for nuclear fusion research and development in the state.

Budget and Finance

https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb636