WI SB636

Sales and use tax exemption created for 73 categories of equipment, materials, and supplies used exclusively for qualified nuclear fusion technology projects certified by the Wisconsin Economic Development Corporation (WEDC)

Qualified projects include controlled fusion of atomic nuclei or related research for energy generation, propulsion systems, medical isotope production, neutron sources, and plasma physics research

Exempt items include specialized fusion equipment (superconductors, gyrotrons, neutral beam injection systems), fuel materials (deuterium, tritium, lithium compounds), construction materials, diagnostic equipment, and high-performance computing resources

Exemption extends to contractors who purchase qualifying items that become components of a certified fusion project

Takes effect on the first day of the 3rd month after publication