Wisconsin 2025 Regular Session Status: To Executive Bipartisan · 9 R · 1 D cosponsors

AB 657 — Relating to: a sales and use tax exemption for nuclear fusion technology projects. (FE)

Last action — Published 4-3-2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced November 19, 2025. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Prognosis

Likely to advance 90% · high confidence

  • To Executive

    Current position in the legislative process.

  • 11 sponsors

    1 primary, 10 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (9 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 6 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

An Act to create 77.54 (76) and 238.42 of the statutes;

Bill Text

What changed in the latest version

148 added · 32 removed

Plain-language change summary

The amendment to Assembly Bill 657 changes the scope of the sales and use tax exemption for nuclear fusion technology projects. Initially, the exemption applied broadly to tangible personal property, but it has been refined to focus specifically on items used exclusively at qualified project locations and includes provisions for construction-related purchases. Additionally, the bill originally did not specify a time limit on the exemption, but the new version includes a sunset provision that ends the exemption on December 31, 2076. These changes are significant because they clarify how the exemption can be applied and ensure it has a defined duration, which helps manage state tax revenue.

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Latest
- 2026 LEGISLATURE LRBs0326/1 KP:emw ASSEMBLY SUBSTITUTE AMENDMENT 1, TO ASSEMBLY BILL 657 January 29, 2026 - Offered by RepresentatiRANKLIN.
- 2026 LEGISLATURE LRB-3651/1 KP:emw&wlj ASSEMBLY BILL 657 November 19, 2025 - Introduced by Representatives F RANKLIN , BEHNKE , CALLAHAN , USTAFSON , REIBICH , MELOTIK, MURPHY , MURSAU , NEYLON and U DELL, cosponsored by Senator FEYEN.
A N A CT to create 77.54 (76) of the statutes;
Referred to Committee on Ways and Means.
A N A CT to create 77.54 (76) and 238.42 of the statutes;
Analysis by the Legislative Reference Bureau This bill creates a sales and use tax exemption for tangible personal property used exclusively for a nuclear fusion technology project.
Analysis by the Legislative Reference Bureau This bill creates a sales and use tax exemption for various items, specified in further detail in the bill, used exclusively for a qualified nuclear fusion technology project certified by the Wisconsin Economic Development Corporation.
Under the bill, a “nuclear fusion technology project” is a project that has the purpose of undertaking the controlled fusion of atomic nuclei or research thereupon.
Under the bill, a “qualified nuclear fusion technology project” is a project that has the purpose of undertaking the controlled fusion of atomic nuclei or research thereupon.
The sales and use tax exemption created by the bill sunsets after December 31, 2076.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
S ECTION 1.
SECTION 1.
77.54 (76) (a) The sales price from the sale of and the storage, use, or other consumption of tangible personal property or property under s.
77.54 (76) (a) The sales price from the sale of and the storage, use, or other - 2026 Legislature - 2 - LRB-3651/1 KP:emw&wlj ASSEMBLY BILL 657 S ECTION 1 consumption of any of the following used exclusively for a qualified nuclear fusion technology project, as defined in s.
77.52 (1) (c) exclusively and directly used for a nuclear fusion technology project and used solely - 2026 Legislature - 2 - LRBs0326/1 KP:emw SECTION 1 at the nuclear fusion technology project’s location, including purchases of tangible personal property or property under s.
238.42 (1), and used solely at the qualified nuclear fusion technology project’s location:
77.52 (1) (c) made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity.
1.
(b) In this subsection, “nuclear fusion technology project” means a project that has the purpose of undertaking the controlled fusion of atomic nuclei or research thereupon, including energy generation, propulsion systems, materials research, medical isotope production, neutron sources, plasma physics research, and any other application making use of fusion reactions or fusion-enabling technologies.
Data acquisition, procession, storage, and visualization software and hardware.
(c) This subsection does not apply after December 31, 2076.
2.
S ECTION 2.
Ion cyclotron resonance heating systems, radio frequency signal generators, tetrodes, coaxial transmission lines, and radio frequency antennae.
3.
Pre-ionization systems, helicon plasma guns and injectors, and electron guns.
4.
Ceiling-mounted cranes or lifts.
5.
Rail systems for vessel movement and alignment.
6.
Cooling tower infrastructure.
7.
High-voltage power supplies with an output of 1,000 volts or more.
8.
Electromagnets having a magnetic flux density of 0.1 tesla or more.
9.
High-temperature superconductors having a critical temperature of 77 kelvins or above.
10.
Superconductors.
11.
Steady-state lasers having an output of 10 kilowatts or more.
12.
Gyrotrons.
13.
Neutral beam injection systems and subsystems.
14.
Radio frequency transmitters.
15.
Radio frequency transmission lines and antennae.
Show all 171 changed rows (131 more)
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16.
Waveguides for frequencies exceeding one gigahertz.
17.
Vacuum pumps.
- 2026 Legislature - 3 - LRB-3651/1 KP:emw&wlj ASSEMBLY BILL 657 S ECTION 1 18.
Cryopumps capable of providing ultimate pressures of 0.001 torr or less.
19.
Vacuum vessels manufactured of stainless steel or a reduced activation ferritic-martensitic steel.
20.
Vacuum valves capable of maintaining pressures of 0.000001 torr or less.
21.
Hydrogen isotopic separation systems.
22.
Direct internal recycling systems of the nuclear fusion fuel cycle.
23.
Tritium extraction systems for fusion blankets.
24.
Air detritiation systems.
25.
Water detritiation systems.
26.
Gas recovery systems for sulfur hexafluoride.
27.
Electromagnetic pumps for pumping liquid metals.
28.
Gettering systems.
29.
Motor generators.
30.
Liquid metal flow circuits.
31.
Bubble detectors.
32.
Scintillators.
33.
Personnel dosimeters and other personal protective equipment, including high-voltage, laser, and construction personal protective equipment.
34.
Klaxons and alerting systems, including interlock systems.
35.
High-voltage pulsed power supplies.
36.
High-power energy storage of greater than one megawatt, including battery, flywheel, and capacitor systems.
37.
Battery storage systems.
38.
Capacitors and supercapacitors.
- 2026 Legislature - 4 - LRB-3651/1 KP:emw&wlj ASSEMBLY BILL 657 SECTION 1 39.
Switching technologies.
40.
Transformers.
41.
Thermal storage systems.
42.
Materials used to create nuclear energy bioshields and bunkers.
43.
Cryogenic systems, including cryostats.
44.
Construction materials.
45.
Deuterium.
46.
Tritium.
47.
Lead lithium eutectics composed of at least 10 percent and not more than 20 percent lithium and of at least 80 percent and not more than 90 percent lead.
48.
Molten salt made from a mixture of lithium fluoride and beryllium fluoride and used for fusion blankets.
49.
Lithium enriched to contain 10 percent or more lithium-6 and high- chemical-purity natural lithium.
50.
Lithium containing ceramics, including lithium silicate and lithium titanate.
51.
Tungsten, tungsten carbide, and tungsten boride.
52.
First wall usage materials, including premium synthetic graphite, molybdenum, titanium-zirconium-molybdenum alloys, and high-entropy alloys.
53.
Diagnostic window materials, including quartz, sapphire, and diamond.
54.
Helium.
55.
Boron carbide.
56.
Lead, pure lead, and other bioshield materials.
57.
Equipment used for measuring and monitoring plasma health and - 2026 Legislature - 5 - LRB-3651/1 KP:emw&wlj ASSEMBLY BILL 657 SECTION 1 behavior, including Langmuir probes, flux loops, X-ray detectors, neutron detectors, broad-spectrum absolute extreme ultraviolet detectors and the data acquisition systems needed to digitize and interpret the output of that equipment.
58.
Pulsed lasers with a pulse duration of less than one microsecond and an energy greater than 0.1 joule.
59.
Spectrometers, including polychromators.
60.
Digitizers that sample 100,000 or more samples per second.
61.
Residual gas analyzers.
62.
Multiphysics software.
63.
Computer-aided design software.
64.
High-performance computing resources.
65.
Reduced activation ferritic or martensitic steel.
66.
Oxide dispersion-strengthened alloys.
67.
Vanadium alloys.
68.
Silicon carbide composites.
69.
Tantalum.
70.
Concrete.
71.
Stainless steel.
72.
Power conditioning, stabilizing, and harmonic filtering hardware.
73.
Alumina, zirconia, zirconium diboride, and titanium diboride.
(b) The sales price from the sale of and the storage, use, or other consumption of an item described in par.
(a) sold to a contractor that transfers the item to a qualified nuclear fusion technology project, as defined in s.
238.42 (1), if such an item becomes a component of the qualified nuclear fusion technology project.
- 2026 Legislature - 6 - LRB-3651/1 KP:emw&wlj ASSEMBLY BILL 657 SECTION 2 S ECTION 2.
238.42 of the statutes is created to read:
238.42 Nuclear fusion technology projects.
(1) D EFINITIO.
In this section, “qualified nuclear fusion technology project” means a project conducted by a business entity, as defined in s.
13.62 (5), or its affiliate that has the purpose of undertaking the controlled fusion of atomic nuclei or research thereupon, including energy generation, propulsion systems, materials research, medical isotope production, neutron sources, plasma physics research, and any other application making use of fusion reactions or fusion-enabling technologies.
(2) CERTIFICATION.
The corporation shall certify a qualified nuclear fusion technology project for purposes of the sales and use tax exemption under s.
77.54 (76).
The certification shall identify the business entity undertaking the qualified nuclear fusion technology projectThe corporation shall contract with that business entity.
S ECTION 3.
END )
(END)
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Action History

  1. Published 4-3-2026

  2. Report approved by the Governor on 4-2-2026. 2025 Wisconsin Act 165

  3. Presented to the Governor on 4-1-2026

  4. Report correctly enrolled on 3-23-2026

  5. Representative Steffen added as a coauthor

  6. Received from Senate concurred in

  7. Ordered immediately messaged

  8. Read a third time and concurred in, Ayes 30, Noes 3

  9. Rules suspended to give bill its third reading

  10. Ordered to a third reading

  11. Read a second time

  12. Senators Ratcliff and Smith added as cosponsors

  13. Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

  14. Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  15. Available for scheduling

  16. Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 0

  17. Executive action taken

  18. Read first time and referred to joint committee on Finance

  19. Received from Assembly

  20. Ordered immediately messaged

  21. Read a third time and passed, Ayes 92, Noes 6

  22. Rules suspended

  23. Ordered to a third reading

  24. Assembly Substitute Amendment 1 adopted

  25. Read a second time

  26. Placed on calendar 2-12-2026 by Committee on Rules

  27. Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

  28. Executive action taken by joint survey committee on Tax Exemptions

  29. Senator Spreitzer added as a cosponsor

  30. Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  31. Referred to committee on Rules

  32. Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0

  33. Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0

  34. Executive action taken

  35. Assembly Substitute Amendment 1 offered by Representative Franklin

  36. Assembly Amendment 1 offered by Representative Franklin

  37. Public hearing held

  38. Representative Armstrong added as a coauthor

  39. Fiscal estimate received

  40. Fiscal estimate received

  41. Representative Subeck added as a coauthor

  42. Read first time and referred to Committee on Ways and Means

  43. Introduced by Representatives Franklin, Behnke, Callahan, Gustafson, Kreibich, Melotik, Murphy, Mursau, Neylon and Udell; cosponsored by Senator Feyen

Sponsors

Sponsorship breakdown

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1 sponsors · 10 co-sponsors · 121 not signed on · 8 voted No

Sponsors (1)

Co-sponsors (10)

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Read a third time and concurred in

Passed 30 Yea · 3 Nay
Party YeaNayPresentNot Voting
Republican 18000
Democrat 9300
Unaffiliated 3000
Total 30300
% of votes cast 91%9%0%0%
How each member voted (33)
Member Party Vote
DASSLER-ALFHEI — Yea
JOHNSON — Yea
HABUSH SINYKIN — Yea
Carpenter, Tim Democrat Nay
Drake, Dora Democrat Yea
Hesselbein, Dianne Democrat Yea
Keyeski, Sarah Democrat Yea
Larson, Chris Democrat Nay
Pfaff, Brad Democrat Yea
Ratcliff, Melissa Democrat Yea
Roys, Kelda Democrat Yea
Smith, Jeff Democrat Yea
Spreitzer, Mark Democrat Yea
Wall, Jamie Democrat Yea
Wirch, Robert Democrat Nay
Bradley, Julian Republican Yea
Cabral-Guevara, Rachael Republican Yea
Felzkowski, Mary Republican Yea
Feyen, Dan Republican Yea
Hutton, Rob Republican Yea
Jacque, André Republican Yea
Jagler, John Republican Yea
James, Jesse Republican Yea
Kapenga, Chris Republican Yea
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Quinn, Romaine Republican Yea
Stafsholt, Rob Republican Yea
Testin, Patrick Republican Yea
Tomczyk, Cory Republican Yea
Wanggaard, Van Republican Yea
Wimberger, Eric Republican Yea

Official roll call →

Read a third time and passed

Passed 92 Yea · 6 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 52001
Democrat 38500
Unaffiliated 2100
Total 92601
% of votes cast 93%6%0%1%
How each member voted (99)
Member Party Vote
JOHNSON — Yea
MOORE OMOKUNDE — Nay
SPEAKER — Yea
Anderson, Clinton Democrat Yea
Andraca, Deb Democrat Yea
Arney, Margaret Democrat Yea
Bare, Mike Democrat Yea
Billings, Jill Democrat Yea
Brown, Brienne Democrat Yea
Clancy, Ryan Democrat Nay
Cruz, Angelina Democrat Nay
DeSanto, Karen Democrat Yea
DeSmidt, Ben Democrat Yea
Doyle, Steve Democrat Yea
Emerson, Jodi Democrat Yea
Fitzgerald, Joan Democrat Yea
Goodwin, Russell Democrat Yea
Haywood, Kalan Democrat Yea
Hong, Francesca Democrat Nay
Hysell, Andrew Democrat Yea
Jacobson, Jenna Democrat Yea
Joers, Alex Democrat Yea
Kirsch, Karen Democrat Yea
Madison, Darrin Democrat Yea
Mayadev, Renuka Democrat Yea
McCarville, Maureen Democrat Yea
McGuire, Tip Democrat Yea
Miresse, Vincent Democrat Yea
Neubauer, Greta Democrat Yea
Ortiz-Velez, Sylvia Democrat Yea
Palmeri, Lori Democrat Yea
Phelps, Christian Democrat Nay
Prado, Priscilla Democrat Yea
Rivera-Wagner, Amaad Democrat Yea
Roe, Ann Democrat Yea
Sheehan, Joe Democrat Yea
Sinicki, Christine Democrat Yea
Snodgrass, Lee Democrat Nay
Spaude, Ryan Democrat Yea
Stroud, Angela Democrat Yea
Stubbs, Shelia Democrat Yea
Subeck, Lisa Democrat Yea
Taylor, Sequanna Democrat Yea
Tenorio, Angelito Democrat Yea
Udell, Randy Democrat Yea
Vining, Robyn Democrat Yea
Allen, Scott Republican Yea
Armstrong, David Republican Yea
August, Tyler Republican Yea
Behnke, Elijah Republican Yea
Born, Mark Republican Yea
Brill, Lindee Republican Yea
Brooks, Robert Republican Yea
Callahan, Calvin Republican Yea
Dallman, Alex Republican Yea
Dittrich, Barbara Republican Yea
Donovan, Bob Republican Yea
Duchow, Cindi Republican Yea
Franklin, Benjamin Republican Yea
Goeben, Joy Republican Yea
Green, Chanz Republican Yea
Gundrum, Rick Republican Yea
Gustafson, Nate Republican Yea
Hurd, Karen Republican Yea
Jacobson, Brent Republican Yea
Kaufert, Dean Republican Yea
Kitchens, Joel Republican Yea
Knodl, Daniel Republican Yea
Kreibich, Rob Republican Yea
Krug, Scott Republican Yea
Kurtz, Tony Republican Yea
Maxey, Dave Republican Yea
Melotik, Paul Republican Yea
Moses, Clint Republican Yea
Murphy, David Republican Yea
Mursau, Jeffrey Republican Yea
Nedweski, Amanda Republican Yea
Neylon, Adam Republican Yea
Novak, Todd Republican Yea
O'Connor, Jerry Republican Yea
Penterman, William Republican Yea
Petersen, Kevin Republican Yea
Piwowarczyk, Jim Republican Yea
Pronschinske, Treig Republican Yea
Rodriguez, Jessie Republican Yea
Snyder, Patrick Republican Yea
Sortwell, Shae Republican Yea
Spiros, John Republican Yea
Steffen, David Republican Yea
Summerfield, Rob Republican Yea
Swearingen, Rob Republican Yea
Tittl, Paul Republican Yea
Tranel, Travis Republican Yea
Tucker, Duke Republican Yea
Tusler, Ron Republican Yea
VanderMeer, Nancy Republican Yea
Wichgers, Chuck Republican Yea
Wittke, Robert Republican Yea
Zimmerman, Shannon Republican Not Voting

Official roll call →

Subjects

taxation technology energy
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Frequently asked questions

What does AB 657 do?
An Act to create 77.54 (76) and 238.42 of the statutes;
Who sponsors AB 657?
AB 657 is sponsored by Feyen, Franklin, Benjamin (Republican), Behnke, Elijah (Republican), Callahan, Calvin (Republican), Gustafson, Nate (Republican), Kreibich, Rob (Republican), Melotik, Paul (Republican), Murphy, David (Republican), Mursau, Jeffrey (Republican), Neylon, Adam (Republican), and Udell, Randy (Democrat).
What is the current status of AB 657?
This bill has been sent to the executive. Introduced November 19, 2025. It awaits signature.
Where can I track AB 657?
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