Relating to: a sales and use tax exemption and an income and franchise tax credit for nuclear energy facilities. (FE)

AB 618 creates tax credits for nuclear energy facilities in Wisconsin, directly affecting electric utilities, cooperatives, municipal companies, and qualified wholesale providers. It provides a credit against income/franchise tax for wages paid to full-time nuclear facility workers (defined as 2,080 hours/year at 150% federal minimum wage) and capital expenditures for facility construction, maintenance, or operation (excluding land purchases). The credit can be transferred to other taxpayers subject to certain taxes, though partnerships and LLCs must pass the credit amount to owners rather than claiming it directly. The credit applies to taxable years beginning after December 31, 2027.