# Wisconsin AB204: An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and 73.03 (78) of the statutes; Relating to: creating a video game production tax credit and making an appropriation. (FE)

Wisconsin AB204, An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and 73.03 (78) of the statutes; Relating to: creating a video game production tax credit and making an appropriation. (FE), is a 2025-2026 Wisconsin Legislature (Biennial Session) House bill sponsored by Elijah Behnke (Republican), Calvin Callahan (Republican), Russell Goodwin (Democratic) and 4 others; status failed, last action 2026-03-23 (Failed to pass pursuant to Senate Joint Resolution 1) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WI-AB204-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin AB204
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and 73.03 (78) of the statutes; Relating to: creating a video game production tax credit and making an appropriation. (FE)
- Status: failed
- Chamber: House
- Introduced: 2025-04-23
- Last action: 2026-03-23, Failed to pass pursuant to Senate Joint Resolution 1
- Sponsors: Elijah Behnke (Republican), Calvin Callahan (Republican), Russell Goodwin (Democratic), Rick Gundrum (Republican), Clint Moses (Republican), Rob Swearingen (Republican), Shannon Zimmerman (Republican)
- Cosponsors: 3
- Subjects: Amusement, Franchise -- Taxation, Income tax -- Credit
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Elijah Behnke (Republican), House
- Sponsor: Calvin Callahan (Republican), House
- Sponsor: Russell Goodwin (Democratic), House
- Sponsor: Rick Gundrum (Republican), House
- Sponsor: Clint Moses (Republican), House
- Sponsor: Rob Swearingen (Republican), House
- Sponsor: Shannon Zimmerman (Republican), House
- Cosponsor: Dan Feyen (Republican), Senate
- Cosponsor: Jerry O'Connor (Republican), House
- Cosponsor: Patrick Testin (Republican), Senate

## Actions (19)

- 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (House)
- 2026-02-04: Referred to committee on Rules (House)
- 2026-02-04: Report passage as amended recommended by Joint Committee on Finance, Ayes 11, Noes 4 (House)
- 2026-02-04: Report Assembly Substitute Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 11, Noes 4 (House)
- 2026-02-03: Assembly Substitute Amendment 2 offered by Joint Committee on Finance (House)
- 2026-02-03: Executive action taken by joint committee on Finance (House)
- 2026-01-30: Withdrawn from committee on Rules and referred to joint committee on Finance pursuant to Assembly Rule 24 (3)(a) (House)
- 2025-10-23: Fiscal estimate received (House)
- 2025-06-06: Referred to committee on Rules (House)
- 2025-06-06: Report passage as amended recommended by Committee on Science, Technology, and AI, Ayes 5, Noes 1 (House)
- 2025-06-06: Report Assembly Substitute Amendment 1 adoption recommended by Committee on Science, Technology, and AI, Ayes 6, Noes 0 (House)
- 2025-06-04: Executive action taken (House)
- 2025-06-03: Assembly Substitute Amendment 1 offered by Representative Moses (House)
- 2025-05-12: Fiscal estimate received (House)
- 2025-05-12: LRB correction (House)
- 2025-05-07: Public hearing held (House)
- 2025-04-30: Representative O'Connor added as a coauthor (House)
- 2025-04-23: Read first time and referred to Committee on Science, Technology, and AI (House)
- 2025-04-23: Introduced by Representatives Moses, Zimmerman, Goodwin, Gundrum, Callahan, Swearingen and Behnke; cosponsored by Senators Testin and Feyen (House)

## Bill text

- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB204), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB204.pdf)

## Related bills

- AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE) (signed)
- AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2), 49.45 (30j) (a) 1., 51.03 (6) (a), 55.043 (1m) (a) 4., 146.81 (1) (hg), 146.8… (signed)
- AB1027: An Act Relating to: requiring information relating to the food stamp program to be compiled and provided to the U.S. Department of Agriculture. (FE) (vetoed)
- SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 71.63 (6) (n) (intro.); to amend 71.05 (6) (b) 19. cm., 71.05 (6) (b) 19. dm., 71… (vetoed)
- AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowingly covering organ transplantation and related care under health insurance polici… (vetoed)
- SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of the statutes; Relating to: an income and franchise tax exemption for broadb… (vetoed)

## Sources
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB204)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB204.pdf)

## Related
- [AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction fo…](https://policyrisk.com/state-bill/WI-AB913-2025)
- [AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2…](https://policyrisk.com/state-bill/WI-AB80-2025)
- [AB1027: An Act Relating to: requiring information relating to the food stamp program to…](https://policyrisk.com/state-bill/WI-AB1027-2025)
- [SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 7…](https://policyrisk.com/state-bill/WI-SB36-2025)
- [AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowing…](https://policyrisk.com/state-bill/WI-AB674-2025)
- [SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp…](https://policyrisk.com/state-bill/WI-SB176-2025)
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Source: PRIA, https://policyrisk.com/state-bill/WI-AB204-2025 (as of 2026-10-17).