All Roll Calls
Yes: 313 • No: 149
WisconsinAB1822025-2026 Wisconsin Legislature (Biennial Session)HouseWALLET
An Act to renumber 76.639 (3); to amend 71.07 (8b) (a) 7., 71.07 (8b) (c) 2., 71.28 (8b) (a) 7., 71.28 (8b) (c) 2., 71.47 (8b) (a) 7., 71.47 (8b) (c) 2., 76.639 (1) (g), 76.67 (2) and 234.45 (1) (e); to create 76.639 (3) (b), 234.45 (1) (em) and 234.45 (5m) of the statutes; Relating to: changes to the low-income housing tax credit. (FE)
Sponsored By: David Armstrong (Republican), Brent Jacobson (Republican), Mike Bare (Democratic), Russell Goodwin (Democratic), Chanz Green (Republican), Rick Gundrum (Republican), Joel Kitchens (Republican), Rob Kreibich (Republican), Scott Krug (Republican), William Penterman (Republican), Jim Piwowarczyk (Republican), Ann Roe (Democratic), Lisa Subeck (Democratic), Angelito Tenorio (Democratic)
Became Law
HousingHousing and Economic Development AuthorityWisconsinIncome tax -- CreditRural planning
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 0 costs, 2 mixed.
Insurers can claim housing tax credits
Insurers that own part of a qualifying partnership, LLC, or S corporation can claim the state low‑income housing credit for their share. Credits can follow ownership or a written agreement signed by the last day of the tax year; attach the agreement to the return. When Wisconsin compares insurer taxes with another state, this credit counts in the credits subtracted, which can lower net Wisconsin tax subject to minimums. These changes apply to tax years beginning in 2025.
More housing credits for rural projects
Beginning January 1, 2025, at least 35% of the dollar value of state low‑income housing credits each year must go to qualified developments in rural areas. A rural area is a Wisconsin city, village, or town with fewer than 10,000 people and at least 10 miles from any place with 50,000 or more people. WHEDA can miss the 35% rule only if it does not get enough timely, complete rural applications that meet threshold requirements.
Owners, not entities, claim housing credits
Beginning January 1, 2025, partnerships, LLCs, and S corporations cannot claim the state low‑income housing credit. Their partners, members, or shareholders claim the credit based on the entity’s eligible costs. The entity must calculate each owner’s share and give that information. If owners use a written allocation, it must be signed by the last day of that tax year and attached to the return. The person who claims the credit is responsible for any extra tax from a dispute with the state tax agency.
Which projects get state housing credits
Beginning January 1, 2025, a “qualified development” is a low‑income housing project under federal rules that is financed with tax‑exempt bonds and located in Wisconsin. WHEDA uses this same definition when issuing allocation certificates. Projects that meet the bond‑financing test qualify. Projects that do not use those bonds do not qualify for the state credit.
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Sponsors & Cosponsors
Sponsors
David Armstrong
Republican • House
Brent Jacobson
Republican • House
Mike Bare
Democratic • House
Russell Goodwin
Democratic • House
Chanz Green
Republican • House
Rick Gundrum
Republican • House
Joel Kitchens
Republican • House
Rob Kreibich
Republican • House
Scott Krug
Republican • House
William Penterman
Republican • House
Jim Piwowarczyk
Republican • House
Ann Roe
Democratic • House
Lisa Subeck
Democratic • House
Angelito Tenorio
Democratic • House
Cosponsors
Tim Carpenter
Democratic • Senate
Kristin Dassler-Alfheim
Democratic • Senate
Jodi Habush Sinykin
Democratic • Senate
Jesse James
Republican • Senate
Sarah Keyeski
Democratic • Senate
Brad Pfaff
Democratic • Senate
Romaine Quinn
Republican • Senate
Melissa Ratcliff
Democratic • Senate
Jeff Smith
Democratic • Senate
Shelia Stubbs
Democratic • House
Jamie Wall
Democratic • Senate
Robert Wirch
Democratic • Senate
Roll Call Votes
Senate vote • 3/17/2026
Read a third time and concurred in, Ayes 30, Noes 3
Yes: 30 • No: 3
Senate vote • 3/17/2026
Senate Amendment 1 rejected, Ayes 18, Noes 15
Yes: 18 • No: 15
House vote • 1/13/2026
Assembly Substitute Amendment 1 laid on table, Ayes 56, Noes 43
Yes: 56 • No: 43
House vote • 1/13/2026
Assembly Amendment 3 laid on table, Ayes 55, Noes 44
Yes: 55 • No: 44
House vote • 1/13/2026
Assembly Amendment 2 laid on table, Ayes 55, Noes 44
Yes: 55 • No: 44
House vote • 1/13/2026
Read a third time and passed, Ayes 99, Noes 0
Yes: 99 • No: 0
Actions Timeline
Published 4-9-2026
4/9/2026HouseReport approved by the Governor on 4-8-2026. 2025 Wisconsin Act 236
4/9/2026HousePresented to the Governor on 4-2-2026
4/2/2026HouseReport correctly enrolled on 3-27-2026
3/27/2026HouseReceived from Senate concurred in
3/18/2026HouseOrdered immediately messaged
3/17/2026SenateSenator Smith added as a cosponsor
3/17/2026SenateRead a third time and concurred in, Ayes 30, Noes 3
3/17/2026SenateRules suspended to give bill its third reading
3/17/2026SenateOrdered to a third reading
3/17/2026SenateSenate Amendment 1 rejected, Ayes 18, Noes 15
3/17/2026SenateRead a second time
3/17/2026SenateSenate Amendment 1 offered by Senators Spreitzer, Carpenter, Dassler-Alfheim, Drake, Habush Sinykin, Hesselbein, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Smith, Wall and Wirch
3/17/2026SenatePlaced on calendar 3-17-2026 pursuant to Senate Rule 18(1)
3/16/2026SenatePublic hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
3/16/2026SenateAvailable for scheduling
1/14/2026SenateReport concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0
1/14/2026SenateExecutive action taken
1/14/2026SenateRead first time and referred to joint committee on Finance
1/13/2026SenateReceived from Assembly
1/13/2026SenateOrdered immediately messaged
1/13/2026HouseRead a third time and passed, Ayes 99, Noes 0
1/13/2026HouseRules suspended
1/13/2026HouseOrdered to a third reading
1/13/2026HouseAssembly Amendment 3 laid on table, Ayes 55, Noes 44
1/13/2026House
Bill Text
Assembly Amendment 1
1/13/2026
Bill Text
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