Senate Bill 636 proposes a sales and use tax exemption for specific items utilized exclusively in certified nuclear fusion technology projects in Wisconsin. The bill defines a qualified nuclear fusion technology project as one focused on the controlled fusion of atomic nuclei or related research, and it specifies a comprehensive list of eligible items for the exemption. These items include various advanced technologies and equipment such as data acquisition software, ion cyclotron resonance heating systems, high-voltage power supplies, superconductors, and personal protective equipment, among others.

The bill introduces new legal language by creating section 77.54 (76) of the statutes, which outlines the sales tax exemption for the specified items used solely at the project location. Additionally, it establishes section 238.42, which further defines the parameters of a qualified nuclear fusion technology project. The bill may also be reviewed by the Joint Survey Committee on Tax Exemptions due to its implications on state and local tax revenues.