SB 82 prohibits state and local governments from restricting the use or sale of motor vehicles based on their energy source (like gasoline, electric, or hydrogen power). It also bans similar restrictions on other devices that rely on specific energy sources for key functions. The law applies broadly to all government agencies and units, preventing them from enacting policies that target vehicles or devices solely by their power source. The only exception allows governments to maintain their own vehicle purchase policies for their own fleets.
SB 636 creates a sales and use tax exemption for businesses developing nuclear fusion technology. It exempts specific equipment, materials, and software listed in the bill (such as fusion reactors, diagnostic tools, and specialized materials) when used exclusively in qualified fusion projects. Qualified projects include research on energy generation, medical isotopes, plasma physics, or fusion-enabling technologies. Businesses must obtain certification from the corporation to qualify for the exemption, covering both direct purchases and contractor-transferred items used in these projects. The exemption applies to sales and use of qualifying items at the project location.
SB 556 creates new annual payments to municipalities and counties for hosting energy storage facilities (like batteries or thermal systems) and liquefied natural gas (LNG) storage facilities. For energy storage facilities with at least 1 megawatt capacity, payments are calculated as $2,000 per megawatt, split between the local city/town (two-thirds) and county (one-third) or town (one-third) and county (two-thirds). For LNG storage facilities, payments are based on the property's net book value at 6 mills for cities/villages or 3 mills for towns, with the county receiving the remaining share. The bill ensures payments continue even if some facility units cease operation, maintaining consistent support for local governments.
AB 69 amends Wisconsin law to expand the sales and use tax exemption for residential electricity and natural gas to cover the winter months of November through April. Currently, the exemption applies only to certain months, but this bill adds those six winter months to the list of qualifying periods for residential energy purchases. The change directly affects homeowners and renters who purchase electricity or natural gas for home use during these months, removing the tax on those purchases. The bill is a straightforward policy adjustment to the existing tax code, not a new program or funding measure.
AB 657 exempts sales and use taxes for specific equipment and materials used exclusively in qualified nuclear fusion technology projects. It covers over 70 listed items, including plasma heating systems, superconductors, diagnostic tools, specialized materials like lithium and tungsten, and safety equipment. The exemption applies to businesses conducting fusion projects focused on energy generation, medical isotope production, research, or other fusion-related applications as defined in the bill. This policy directly reduces costs for companies developing nuclear fusion technology by eliminating taxes on qualifying purchases.
SB 502 creates a 20-year tax credit for nuclear energy facilities in Wisconsin, providing electric utilities and cooperatives with annual credits of $10,000 per megawatt (decreasing to $1,000 by year 19) for qualifying nuclear power generation. The credit applies only to facilities located in Wisconsin that generated electricity during the tax year, with a cap of 20 years per facility. It also modifies definitions to include nuclear energy in "renewable resource" reporting for state agencies and utilities. The bill allows credit transfers to other taxpayers subject to state income tax, but prohibits partnerships and similar entities from claiming the credit directly.
SB 637 creates two tax credits for nuclear energy facilities in Wisconsin: an income/franchise tax credit (under §71.07) and a sales/use tax exemption (under §71.28). It directly affects electric public utilities, cooperatives, municipal electric companies, and qualified wholesale providers that operate nuclear facilities. The credits cover wages paid to full-time facility workers (requiring 2,080 annual hours at ≥150% federal minimum wage) and capital expenditures for facility construction, operation, or maintenance (excluding land purchases). The credits are transferable to other taxable entities and apply to taxable years beginning after December 31, 2027.
SB 559 authorizes community solar programs in Wisconsin, allowing multiple households or businesses to subscribe to shared solar energy projects. It requires municipalities to approve community solar facility locations with a two-thirds vote of their governing body (with limited exceptions), while ensuring facilities comply with zoning rules. The bill defines key terms like "community solar facility" (ground-mounted or rooftop projects generating electricity for subscribers), sets size limits (max 5MW for ground sites, 20MW for rooftop sites), and requires at least 3 subscribers with 60% of capacity coming from small subscriptions (≤40 kW). Subscribers receive bill credits for the electricity their subscription generates, offsetting their energy costs through the utility.
AB 106 exempts electricity delivered to Level 3 electric vehicle (EV) charging stations installed at residences from the existing EV charging tax. This directly affects homeowners who own or operate Level 3 chargers at their primary residence. The bill removes the tax on electricity used for charging EVs at these residential stations, effective retroactively from January 1, 2025. The exemption applies specifically to Level 3 chargers at homes, not to commercial or public charging locations.
SB 296 updates Wisconsin's state building program rules. It requires state agencies to list projects in the official building program (with a $2 million minimum cost threshold), mandates quarterly budget reports for cost overruns, and sets a 6-month deadline for resolving contractor claims involving state buildings. The bill also allows waivers for projects over $200 million, changes how architects/engineers are selected for larger projects, and encourages partnerships with energy service companies to improve facility efficiency. These changes directly affect state agencies, construction contractors, and energy providers managing public building projects.
