All Roll Calls
Yes: 123 • No: 6
WisconsinSB4822025-2026 Wisconsin Legislature (Biennial Session)SenateWALLET
An Act to repeal 71.28 (5b) (d) 1. and 71.47 (5b) (d) 1.; to renumber and amend 71.07 (4n) (d) and 71.28 (5) (b); to amend 71.07 (2dm) (h), 71.07 (2dx) (e) 1., 71.07 (2dy) (d) 1., 71.07 (3g) (c), 71.07 (3h) (d) 1., 71.07 (3n) (f), 71.07 (4k) (e) 2. b., 71.07 (5b) (d) 1., 71.07 (5d) (d) 2., 71.07 (5g) (d) 1., 71.07 (5i) (d), 71.07 (5j) (d) 1., 71.07 (5k) (d), 71.07 (5n) (d) 1., 71.07 (5r) (d) 1., 71.07 (5rm) (d) 1., 71.07 (6n) (d) 1., 71.07 (8b) (e), 71.07 (9m) (e), 71.07 (9r) (g), 71.07 (10) (d), 71.28 (1dm) (h), 71.28 (1dx) (e) 1., 71.28 (1dy) (d) 1., 71.28 (3g) (c), 71.28 (3h) (d) 1., 71.28 (3n) (f), 71.28 (4) (f), 71.28 (4) (k) 2., 71.28 (5g) (d) 1., 71.28 (5i) (d), 71.28 (5j) (d) 1., 71.28 (5k) (d), 71.28 (5n) (d) 1., 71.28 (5r) (d) 1., 71.28 (5rm) (d) 1., 71.28 (6) (e), 71.28 (6n) (d) 1., 71.28 (8b) (e), 71.28 (10) (d), 71.47 (1dm) (h), 71.47 (1dx) (e) 1., 71.47 (1dy) (d) 1., 71.47 (3g) (c), 71.47 (3h) (d) 1., 71.47 (3n) (f), 71.47 (4) (f), 71.47 (4) (k) 2., 71.47 (5g) (d) 1., 71.47 (5i) (d), 71.47 (5j) (d) 1., 71.47 (5k) (d), 71.47 (5r) (d) 1., 71.47 (5rm) (d) 1., 71.47 (6) (e), 71.47 (6n) (d) 1., 71.47 (8b) (e) and 71.47 (10) (d); to create 71.07 (4n) (d) 2., 71.28 (5) (b) 2., 71.28 (5b) (e), 71.28 (5b) (f), 71.28 (5b) (g), 71.28 (5b) (h), 71.47 (5b) (e), 71.47 (5b) (f), 71.47 (5b) (g) and 71.47 (5b) (h) of the statutes; Relating to: increasing the carryover period of the research income tax credit. (FE)
Sponsored By: Mary Felzkowski (Republican), Dan Feyen (Republican), Jodi Habush Sinykin (Democratic), Van Wanggaard (Republican)
Became Law
Sen Bill 482BusinessFranchise -- TaxationIncome tax -- CreditIndustrial development
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
15-year carryforward for new research credits
For the newer related credits, any unused amount can be carried forward for 15 taxable years. You can use the carried amount to cut future Wisconsin income or franchise tax.
50-year carryforward for business research credits
Businesses can carry unused Wisconsin research credits for up to 50 taxable years, up from 15. This applies to the main research credit and to amounts that were not certified for payment. You can use these credits to lower Wisconsin income or franchise tax in later years until they are used. Older carried credits that were not used, not refunded, and not expired on the law’s effective date also get the 50-year window.
Uniform rules and limits for research credits
If a company changes owners, federal change-of-ownership limits can restrict how much carried credit it can use. The Wisconsin Department of Revenue administers these credits and can audit, assess, and apply normal penalties. You must claim the credit within the state’s refund claim period; late claims are not allowed. The same carryover and filing rules now apply across related research credits, and an older cross‑reference rule is repealed.
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Sponsors & Cosponsors
Sponsors
Mary Felzkowski
Republican • Senate
Dan Feyen
Republican • Senate
Jodi Habush Sinykin
Democratic • Senate
Van Wanggaard
Republican • Senate
Cosponsors
David Armstrong
Republican • House
Brent Jacobson
Republican • House
Mark Born
Republican • House
Calvin Callahan
Republican • House
Barbara Dittrich
Republican • House
Joel Kitchens
Republican • House
Daniel Knodl
Republican • House
Rob Kreibich
Republican • House
Paul Melotik
Republican • House
David Murphy
Republican • House
Jeffrey Mursau
Republican • House
Sylvia Ortiz-Velez
Democratic • House
William Penterman
Republican • House
Jim Piwowarczyk
Republican • House
Melissa Ratcliff
Democratic • Senate
David Steffen
Republican • House
Lisa Subeck
Democratic • House
Rob Swearingen
Republican • House
Robert Wittke
Republican • House
Shannon Zimmerman
Republican • House
Roll Call Votes
House vote • 1/20/2026
Read a third time and concurred in, Ayes 90, Noes 6
Yes: 90 • No: 6
Senate vote • 11/18/2025
Read a third time and passed, Ayes 33, Noes 0
Yes: 33 • No: 0
Actions Timeline
Published 4-9-2026
4/9/2026SenateReport approved by the Governor on 4-8-2026. 2025 Wisconsin Act 220
4/9/2026SenatePresented to the Governor on 4-2-2026
4/2/2026SenateReport correctly enrolled
1/22/2026SenateReceived from Assembly concurred in
1/20/2026SenateOrdered immediately messaged
1/20/2026HouseRead a third time and concurred in, Ayes 90, Noes 6
1/20/2026HouseRules suspended
1/20/2026HouseOrdered to a third reading
1/20/2026HouseRead a second time
1/20/2026HouseRules suspended to withdraw from calendar and take up
1/20/2026HousePlaced on calendar 1-20-2026 by Committee on Rules
1/14/2026HouseRead first time and referred to committee on Rules
1/14/2026HouseReceived from Senate
11/19/2025HouseOrdered immediately messaged
11/18/2025SenateSenator Ratcliff added as a coauthor
11/18/2025SenateRead a third time and passed, Ayes 33, Noes 0
11/18/2025SenateRules suspended to give bill its third reading
11/18/2025SenateOrdered to a third reading
11/18/2025SenateWithdrawn from joint committee on Finance and taken up
11/18/2025SenateReferred to joint committee on Finance
11/18/2025SenateRead a second time
11/18/2025SenatePlaced on calendar 11-18-2025 pursuant to Senate Rule 18(1)
11/14/2025SenateAvailable for scheduling
11/6/2025SenateReport passage recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
11/6/2025Senate
Bill Text
Bill Text
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