Bill > AB657

This bill creates a comprehensive sales and use tax exemption for a wide range of specialized equipment, materials, and technologies used exclusively in qualified nuclear fusion technology projects certified by the Wisconsin Economic Development Corporation. A "qualified nuclear fusion technology project" is defined as any project aimed at controlled fusion of atomic nuclei, including research endeavors such as energy generation, propulsion systems, materials research, medical isotope production, neutron sources, and plasma physics research. The bill provides an extensive list of 73 specific items that would be exempt from sales tax, ranging from complex scientific equipment like ion cyclotron resonance heating systems and gyrotrons to more basic materials like concrete, helium, and construction materials. Additionally, the bill allows for tax exemptions on items sold to contractors who will transfer these items to a nuclear fusion technology project. The legislation is designed to support and incentivize nuclear fusion research and development by reducing the financial burden of acquiring specialized equipment and materials, potentially making Wisconsin more attractive for cutting-edge fusion technology projects.

Budget and Finance

https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab657