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)
Signed by Governor
HousingHousing and Economic Development AuthorityWisconsinIncome tax -- CreditRural planning
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 1 costs, 0 mixed.
Rural housing gets dedicated tax credits
Beginning January 1, 2025, Wisconsin's housing authority must allocate at least 35% of annual state housing credit value to rural developments. A rural city, village, or town must have fewer than 10,000 residents. It must also be at least 10 miles from every city, village, or town with 50,000 or more residents. The requirement does not apply when too few timely, complete rural applications meet the allocation plan's threshold requirements. This directs housing investment toward rural communities, rather than providing payments directly to renters.
More Wisconsin housing projects qualify for credits
For tax years beginning after December 31, 2024, more Wisconsin housing projects qualify for state low-income housing tax credits. Projects no longer need financing through tax-exempt bonds. They must still be in Wisconsin and meet federal low-income housing requirements under Internal Revenue Code section 42(g).
Housing investors bear disputed credit liability
Partnerships, LLCs, and S corporations do not claim these state housing credits directly; their owners claim shares of eligible costs. Partners and LLC members use ownership shares or a written agreement signed by the claimed tax year's last day. Claimants using an agreement must attach it to their tax return, and entities must provide needed credit information. Each claimant alone bears tax liability from a Wisconsin Department of Revenue dispute over the credit. Wisconsin Statute 71.745 provides an exception to that liability rule.
Insurers gain housing credit claim options
Wisconsin-licensed insurers can claim housing credits for eligible costs through partnerships, LLCs, or S corporations starting with the 2025 tax year. S corporation shares follow ownership; partnerships and LLCs can use ownership or a written agreement signed by tax-year end. Insurers claiming under an agreement must attach it to their tax return, and the entity calculates and reports their share. For Wisconsin-based insurers licensed in another state, the housing credit now counts in the cross-state limit on aggregate taxes. Existing minimum taxes remain, including the 0.375% gross-premiums tax option, with allowed offsets.
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
Bill Text
Assembly Amendment 1
1/13/2026
Bill Text
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