All Roll Calls
Yes: 122 • No: 9
WisconsinAB6572025-2026 Wisconsin Legislature (Biennial Session)House
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. (FE)
Sponsored By: Elijah Behnke (Republican), Calvin Callahan (Republican), Benjamin Franklin (Republican), Nate Gustafson (Republican), Rob Kreibich (Republican), Paul Melotik (Republican), David Murphy (Republican), Jeffrey Mursau (Republican), Adam Neylon (Republican), Randy Udell (Democratic)
Signed by Governor
Economic Development CorporationWisconsinElectric utilityIndustrial developmentLegislature -- Tax ExemptionsJoint Survey Committee onSales tax -- ExemptionSunset
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Sales tax break for Wisconsin fusion projects
The law exempts eligible property for Wisconsin nuclear fusion projects from sales and use tax. Property must be used only and directly for the project, and only at its site. Qualifying projects involve controlled fusion of atomic nuclei or related research, including fusion-enabling technologies. Uses include energy, propulsion, materials research, medical isotope production, neutron sources, and plasma physics research. Contractors also qualify when they transfer eligible property to customers as part of construction involving real property. The exemption begins on the first day of the third month after publication and applies through December 31, 2076.
Sponsors & Cosponsors
Sponsors
Elijah Behnke
Republican • House
Calvin Callahan
Republican • House
Benjamin Franklin
Republican • House
Nate Gustafson
Republican • House
Rob Kreibich
Republican • House
Paul Melotik
Republican • House
David Murphy
Republican • House
Jeffrey Mursau
Republican • House
Adam Neylon
Republican • House
Randy Udell
Democratic • House
Cosponsors
David Armstrong
Republican • House
Dan Feyen
Republican • Senate
Mark Spreitzer
Democratic • Senate
David Steffen
Republican • House
Lisa Subeck
Democratic • House
Roll Call Votes
Senate vote • 3/17/2026
Read a third time and concurred in, Ayes 30, Noes 3
Yes: 30 • No: 3
House vote • 2/12/2026
Read a third time and passed, Ayes 92, Noes 6
Yes: 92 • No: 6
Actions Timeline
Published 4-3-2026
4/2/2026HouseReport approved by the Governor on 4-2-2026. 2025 Wisconsin Act 165
4/2/2026HousePresented to the Governor on 4-1-2026
4/1/2026HouseReport correctly enrolled on 3-23-2026
3/23/2026HouseRepresentative Steffen added as a coauthor
3/18/2026HouseReceived from Senate concurred in
3/18/2026HouseOrdered immediately messaged
3/17/2026SenateRead a third time and concurred in, Ayes 30, Noes 3
3/17/2026SenateRules suspended to give bill its third reading
3/17/2026SenateOrdered to a third reading
3/17/2026SenateRead a second time
3/17/2026SenateSenators Ratcliff and Smith added as cosponsors
3/17/2026SenatePlaced on calendar 3-17-2026 pursuant to Senate Rule 18(1)
3/16/2026SenatePublic hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
3/16/2026SenateAvailable for scheduling
2/16/2026SenateReport concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 0
2/16/2026SenateExecutive action taken
2/16/2026SenateRead first time and referred to joint committee on Finance
2/13/2026SenateReceived from Assembly
2/13/2026SenateOrdered immediately messaged
2/12/2026HouseRead a third time and passed, Ayes 92, Noes 6
2/12/2026HouseRules suspended
2/12/2026HouseOrdered to a third reading
2/12/2026HouseAssembly Substitute Amendment 1 adopted
2/12/2026HouseRead a second time
2/12/2026House
Bill Text
Assembly Substitute Amendment 1
2/12/2026
Bill Text
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