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

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 materials purchased by construction contractors for such projects. The exemption applies to a broad range of fusion-related activities including energy generation, propulsion systems, medical isotope production, and fusion research, with the goal of supporting the development of nuclear fusion technology in the state. The tax exemption is temporary and will expire on December 31, 2076, and would take effect three months after the bill's publication if enacted.

Bill history

1. Invalid Date · Assembly
   Introduced
2. Invalid Date · Assembly
   Read first time and referred to Committee on Ways and Means
3. Invalid Date · Assembly
   Representative Subeck added as a coauthor
4. Invalid Date · Assembly
   Fiscal estimate received
5. Invalid Date · Assembly
   Fiscal estimate received
6. Invalid Date · Assembly
   Representative Armstrong added as a coauthor
7. Invalid Date · Assembly
   Public hearing held
8. Invalid Date · Assembly
   Assembly Amendment 1 offered by Representative Franklin
9. Invalid Date · Assembly
   Assembly Substitute Amendment 1 offered by Representative Franklin
10. Invalid Date · Assembly
    Executive action taken
11. Invalid Date · Assembly
    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0
12. Invalid Date · Assembly
    Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0
13. Invalid Date · Assembly
    Referred to committee on Rules
14. Invalid Date · Assembly
    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)
15. Invalid Date · Assembly
    Senator Spreitzer added as a cosponsor
16. Invalid Date · Assembly
    Executive action taken by joint survey committee on Tax Exemptions
17. Invalid Date · Assembly
    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
18. Invalid Date · Assembly
    Placed on calendar 2-12-2026 by Committee on Rules
19. Invalid Date · Assembly
    Read a second time
20. Invalid Date · Assembly
    Assembly Substitute Amendment 1 adopted
21. Invalid Date · Assembly
    Ordered to a third reading
22. Invalid Date · Assembly
    Rules suspended
23. Invalid Date · Assembly
    Read a third time and passed, Ayes 92, Noes 6
24. Invalid Date · Assembly
    Ordered immediately messaged
25. Invalid Date · Senate
    Received from Assembly
26. Invalid Date · Senate
    Read first time and referred to joint committee on Finance
27. Invalid Date · Senate
    Executive action taken
28. Invalid Date · Senate
    Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 0
29. Invalid Date · Senate
    Available for scheduling
30. Invalid Date · Senate
    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
31. Invalid Date · Senate
    Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)
32. Invalid Date · Senate
    Senators Ratcliff and Smith added as cosponsors
33. Invalid Date · Senate
    Read a second time
34. Invalid Date · Senate
    Ordered to a third reading
35. Invalid Date · Senate
    Rules suspended to give bill its third reading
36. Invalid Date · Senate
    Read a third time and concurred in, Ayes 30, Noes 3
37. Invalid Date · Senate
    Ordered immediately messaged
38. Invalid Date · Assembly
    Received from Senate concurred in
39. Invalid Date · Assembly
    Representative Steffen added as a coauthor
40. Invalid Date · Assembly
    Report correctly enrolled on 3-23-2026
41. Invalid Date · Assembly
    Presented to the Governor on 4-1-2026
42. Invalid Date · Assembly
    Report approved by the Governor on 4-2-2026. 2025 Wisconsin Act 165
43. Invalid Date · Assembly
    Published 4-3-2026

Votes

Historical import. Session: 2025