Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB637

Introduced
11/14/25  
Refer
11/14/25  
Report Pass
2/3/26  

Caption

An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (12), 71.10 (4) (fo), 71.28 (12), 71.30 (3) (do), 71.47 (12), 71.49 (1) (do), 77.54 (76) and 238.401 of the statutes; Relating to: a sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities. (FE)

Impact

A significant aspect of SB637 is its provision for an income and franchise tax credit equivalent to the wages paid to full-time employees at nuclear energy facilities. This credit also extends to capitalize expenditures incurred during the development and operationalization of these facilities, strategically encouraging investment in nuclear energy infrastructure. The bill aims to boost the state's economic environment, particularly in energy, by fostering job creation through these specialties in nuclear energy generation and maintenance.

Summary

Senate Bill 637 introduces a sales and use tax exemption coupled with an income and franchise tax credit aimed specifically at nuclear energy facilities in Wisconsin. This bill defines a nuclear energy facility as electric generating equipment and associated infrastructure that harnesses nuclear power for electricity generation. The legislation establishes that only those certified by the Wisconsin Economic Development Corporation may claim the tax exemption, which underscores a controlled approach to promoting nuclear energy development in the state.

Contention

Concerns may arise regarding the implications of providing such significant tax benefits to nuclear energy facilities. Critics of the bill might express apprehension about the precedence of tax exemptions for nuclear energy at the expense of renewable resources and local energy solutions. Moreover, stipulating that only certified entities can exploit the tax benefits may limit competition and innovation within Wisconsin's energy sector. Legislative discussions could focus on the balance between promoting nuclear energy and incentivizing alternative energy sources.

Companion Bills

WI AB618

Crossfiled An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (12), 71.10 (4) (fo), 71.28 (12), 71.30 (3) (do), 71.47 (12), 71.49 (1) (do), 77.54 (76) and 238.401 of the statutes; Relating to: a sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities. (FE)

Previously Filed As

WI AB618

A sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities. (FE)

WI HB434

Exempt military driver's license applicants from driver's ed

WI SF2498

A bill for an act relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, and providing penalties.(Formerly SSB 3181.)

WI HSB767

A bill for an act creating sales and use tax exemptions relating to commencing or restarting nuclear electric generation facilities, and including retroactive applicability provisions.(See HF 2757.)

WI AB100

An act to amend the Budget Act of 2023 (Chapters 12, 38, and 189 of the Statutes of 2023) by amending Items 5227-122-0001 and 7502-495 of Section 2.

WI HB4028

Energy: alternative sources; zoning exemptions for large-scale solar, wind, and energy storage facilities; eliminate. Amends title & sec. 13 of 2008 PA 295 (MCL 460.1013) & repeals pt. 8 of 2008 PA 295 (MCL 460.1221 - 460.1232). TIE BAR WITH: HB 4027'25

WI HB1133

Virginia Solar Energy and Battery Energy Storage Systems Program; established.

WI HB1133

A BILL to amend the Code of Virginia by adding in Chapter 19 of Title 45.2 an article numbered 4, consisting of sections numbered 45.2-1918 through 45.2-1922, and by adding in Article 13 of Chapter 3 of Title 58.1 a section numbered 58.1-439.12:13, relating to Department of Energy; Virginia Solar Energy and Battery Energy Storage Systems Program and tax credit; solar energy and battery energy storage projects.

WI HB4186

Michigan business tax: rate; rate increase and election to file under corporate income tax act; provide for, and allow for certain taxpayers. Amends secs. 201 & 500 of 2007 PA 36 (MCL 208.1201 & 208.1500). TIE BAR WITH: HB 4183'25, HB 4182'25, HB 4181'25, HB 4180'25, HB 4185'25, HB 4187'25, HB 4184'25

WI HB760

A BILL to amend the Code of Virginia by adding in Article 13 of Chapter 3 of Title 58.1 a section numbered 58.1-439.12:13, relating to income tax; energy-efficient homes tax credits.

Similar Bills

No similar bills found.