Wisconsin 2025 Regular Session Status: Introduced 1 R cosponsors

SB 636 — Relating to: a sales and use tax exemption for nuclear fusion technology projects. (FE)

Last action — Failed to pass pursuant to Senate Joint Resolution 1

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

This bill has been introduced in the Senate. Introduced November 14, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 38% · moderate confidence

  • Introduced

    Current position in the legislative process.

  • 12 sponsors

    1 primary, 11 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 3 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

150 added · 32 removed

Plain-language change summary

The updated version of Senate Bill 636 introduces a sales and use tax exemption specifically for items used in certified nuclear fusion technology projects. The significant change is that the earlier version was general, allowing exemptions for tangible personal property without specifying the project's location, while the new version clarifies that only items used directly at the project site qualify. This distinction is important because it ensures that tax benefits are closely tied to projects actively contributing to nuclear fusion research and development. Additionally, the new version does not include a sunset provision, meaning the exemption will remain in effect indefinitely instead of expiring after a set date.

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- 2026 LEGISLATURE LRBs0323/1 KP:emw SENATE SUBSTITUTE AMENDMENT 1, TO SENATE BILL 636 January 29, 2026 - Offered by SenatEYEN .
CORRECTED COPY - 2026 LEGISLATURE LRB-5378/1 KP:emw&wlj SENATE BILL 636 November 14, 2025 - Introduced by Senator EYEN , cosponsored by Representatives FRANKLIN , STEFFEN , BEHNKE , CALLAHAN , GUSTAFSON , KREIBICH , MELOTIK, M URPHY , MURSAU , EYLON and UDELL .
A N A CT to create 77.54 (76) of the statutes;
Referred to Committee on Agriculture and Revenue.
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-5378/1 KP:emw&wlj SENATE BILL 636 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 - LRBs0323/1 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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Latest
16.
Waveguides for frequencies exceeding one gigahertz.
17.
Vacuum pumps.
- 2026 Legislature - 3 - LRB-5378/1 KP:emw&wlj SENATE BILL 636 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-5378/1 KP:emw&wlj SENATE BILL 636 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-5378/1 KP:emw&wlj SENATE BILL 636 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-5378/1 KP:emw&wlj SENATE BILL 636 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. Failed to pass pursuant to Senate Joint Resolution 1

  2. Senator Ratcliff added as a coauthor

  3. Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

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

  5. Senator Spreitzer added as a coauthor

  6. Available for scheduling

  7. Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

  8. Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

  9. Executive action taken

  10. Senate Substitute Amendment 1 offered by Senator Feyen

  11. Public hearing held

  12. Senate Amendment 1 offered by Senator Feyen

  13. Report of Joint Survey Committee on Tax Exemptions requested

  14. Representative Armstrong added as a cosponsor

  15. Fiscal estimate received

  16. Fiscal estimate received

  17. Representative Subeck added as a cosponsor

  18. Read first time and referred to Committee on Agriculture and Revenue

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

Sponsors

  • Dan Feyen · Primary
  • Franklin · Cosponsor
  • Steffen · Cosponsor
  • Behnke · Cosponsor
  • Callahan · Cosponsor
  • Gustafson · Cosponsor
  • Kreibich · Cosponsor
  • Melotik · Cosponsor
  • Murphy · Cosponsor
  • Mursau · Cosponsor
  • Neylon · Cosponsor
  • Udell · Cosponsor

Sponsorship breakdown

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1 sponsors · 11 co-sponsors · 120 not signed on

Sponsors (1)

Co-sponsors (11)

  • Franklin
  • Steffen
  • Behnke
  • Callahan
  • Gustafson
  • Kreibich
  • Melotik
  • Murphy
  • Mursau
  • Neylon
  • Udell

Not signed on (120)

120 members have not signed on to this bill.

Show all 120 →

"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.

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Frequently asked questions

What does SB 636 do?
An Act to create 77.54 (76) and 238.42 of the statutes;
Who sponsors SB 636?
SB 636 is sponsored by Feyen, Dan (Republican), Franklin, Steffen, Behnke, Callahan, Gustafson, Kreibich, Melotik, Murphy, Mursau, Neylon, and Udell.
What is the current status of SB 636?
This bill has been introduced in the Senate. Introduced November 14, 2025. It must pass committee before a floor vote.
Where can I track SB 636?
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