A sales and use tax exemption for nuclear fusion technology projects, the official text

2025 - 2026 LEGISLATURE
LRB-3651/1
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2025 ASSEMBLY BILL 657
November 19, 2025 - Introduced by Representatives Franklin, Behnke, Callahan, Gustafson, Kreibich, Melotik, Murphy, Mursau, Neylon and Udell, cosponsored by Senator Feyen. Referred to Committee on Ways and Means.

An Act to create 77.54 (76) and 238.42 of the statutes; relating to: a sales and use tax exemption for nuclear fusion technology projects.

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 “qualified nuclear fusion technology project” is a project that has the purpose of undertaking the controlled fusion of atomic nuclei or research thereupon.
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.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section 1. 77.54 (76) of the statutes is created to read:
77.54 (76) (a) The sales price from the sale of and the storage, use, or other
consumption of any of the following used exclusively for a qualified nuclear fusion technology project, as defined in s. 238.42 (1), and used solely at the qualified nuclear fusion technology project’s location:
1. Data acquisition, procession, storage, and visualization software and hardware.
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.
16. Waveguides for frequencies exceeding one gigahertz.
17. Vacuum pumps.

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.

39. Switching technologies.
40. Transformers.
41. Thermal storage systems.
42. Materials used to create nuclear energy bioshields and bunkers.