All Roll Calls
Yes: 131 • No: 1
WisconsinAB2192025-2026 Wisconsin Legislature (Biennial Session)HouseWALLET
An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (8t), 71.10 (4) (cu), 71.28 (8t), 71.30 (3) (cu), 71.47 (8t), 71.49 (1) (cu) and 73.03 (78) of the statutes; Relating to: a tax credit for rail infrastructure modernization. (FE)
Sponsored By: David Armstrong (Republican), Bob Donovan (Republican), Benjamin Franklin (Republican), Rick Gundrum (Republican), Nate Gustafson (Republican), Paul Melotik (Republican), Jeffrey Mursau (Republican), Todd Novak (Republican), Treig Pronschinske (Republican), Rob Swearingen (Republican), Travis Tranel (Republican)
Signed by Governor
Franchise -- TaxationIncome tax -- CreditRailroadRevenueDepartment ofSunset
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
New tax credits for rail investors
Certified rail investors get a Wisconsin tax credit worth 50% of eligible new rail spending. It covers tax years beginning in 2026 through 2035 and projects placed in service after December 31, 2025. Eligible costs include land for rail routes, engineering, new track, restored inactive track, loading docks, and freight transfer structures. The credit is capped at $2 million per approved and verified application each tax year. Wisconsin allocates up to $10 million annually for modernization credits, prorated for tax years crossing calendar years. The Wisconsin Economic Development Corporation certifies applicants first come, first served, with rail agency checks; claimants must attach verification to returns. Grant-funded costs, federally credited costs, and costs claimed for the maintenance credit cannot count. Credits reduce taxes owed without generating refunds; unused amounts carry forward five tax years. Partnerships and similar pass-through businesses allocate credits to eligible owners rather than claiming them directly. Credits can be sold or transferred with state revenue department approval, notice, and transfer documents. Buyers can use credits starting in the transfer year, only against tax types available to the original claimant. If certification is revoked after transfer, the original claimant owes back transferred credits already used, and buyers lose further use.
New tax credits for rail maintenance
Certified short-line rail claimants get a Wisconsin tax credit worth 50% of eligible maintenance costs. It applies to tax years beginning in 2026 through 2035. Eligible costs include track repairs, crossing safety equipment, related outside labor, and wages for employees doing maintenance work. The annual cap is $5,000 per mile of Wisconsin track owned or leased on December 31 of that tax year. The Wisconsin Economic Development Corporation must certify applicants, and claimants must attach verification to their tax returns. Costs funded by federal or state grants, used for federal tax credits, or claimed for modernization credits cannot count. Credits reduce taxes owed without generating refunds; unused amounts carry forward five tax years. Partnerships and similar pass-through businesses allocate credits to eligible owners rather than claiming them directly. Credits can be sold or transferred with state revenue department approval, notice, and transfer documents. Buyers can use credits starting in the transfer year, only against tax types available to the original claimant. If certification is revoked after transfer, the original claimant owes back transferred credits already used, and buyers lose further use.
Sponsors & Cosponsors
Sponsors
David Armstrong
Republican • House
Bob Donovan
Republican • House
Benjamin Franklin
Republican • House
Rick Gundrum
Republican • House
Nate Gustafson
Republican • House
Paul Melotik
Republican • House
Jeffrey Mursau
Republican • House
Todd Novak
Republican • House
Treig Pronschinske
Republican • House
Rob Swearingen
Republican • House
Travis Tranel
Republican • House
Cosponsors
Mike Bare
Democratic • House
Karen DeSanto
Democratic • House
Dan Feyen
Republican • Senate
Joan Fitzgerald
Democratic • House
Alex Joers
Democratic • House
Jerry O'Connor
Republican • House
Sylvia Ortiz-Velez
Democratic • House
Romaine Quinn
Republican • Senate
Melissa Ratcliff
Democratic • Senate
Mark Spreitzer
Democratic • Senate
Patrick Testin
Republican • Senate
Cory Tomczyk
Republican • Senate
Roll Call Votes
Senate vote • 1/21/2026
Read a third time and concurred in, Ayes 32, Noes 1
Yes: 32 • No: 1
House vote • 1/13/2026
Read a third time and passed, Ayes 99, Noes 0
Yes: 99 • No: 0
Actions Timeline
Published 4-10-2026
4/9/2026HouseReport approved by the Governor on 4-9-2026. 2025 Wisconsin Act 242
4/9/2026HousePresented to the Governor on 4-2-2026
4/2/2026HouseReport correctly enrolled on 1-26-2026
1/26/2026HouseReceived from Senate concurred in
1/22/2026HouseOrdered immediately messaged
1/21/2026SenateRead a third time and concurred in, Ayes 32, Noes 1
1/21/2026SenateRules suspended to give bill its third reading
1/21/2026SenateOrdered to a third reading
1/21/2026SenateRead a second time
1/21/2026SenateSenator Spreitzer added as a cosponsor
1/21/2026SenatePlaced on calendar 1-21-2026 pursuant to Senate Rule 18(1)
1/16/2026SenatePublic hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
1/16/2026SenateAvailable for scheduling
1/14/2026SenateRead first time and referred to committee on Senate Organization
1/14/2026SenateReceived from Assembly
1/14/2026SenateOrdered 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 Substitute Amendment 1 adopted
1/13/2026HouseAssembly Amendment 1 to Assembly Substitute Amendment 1 adopted
1/13/2026HouseRead a second time
1/13/2026HouseRepresentative DeSanto added as a coauthor
1/9/2026HouseRepresentative Fitzgerald added as a coauthor
1/8/2026House
Bill Text
Assembly Amendment 1
1/13/2026
Assembly Substitute Amendment 1
1/13/2026
Bill Text
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