All Roll Calls
Yes: 128 • No: 2
WisconsinAB3752025-2026 Wisconsin Legislature (Biennial Session)HouseWALLET
An Act to repeal 71.07 (9m) (a) 1m., 71.28 (6) (a) 1m. and 71.47 (6) (a) 1m.; to amend 71.07 (9m) (a) 2m., 71.07 (9m) (a) 3., 71.07 (9m) (c) (intro.), 71.07 (9m) (c) 1., 71.07 (9m) (cm), 71.07 (9m) (cn) (intro.), 71.07 (9m) (g) 1., 71.07 (9m) (h), 71.28 (6) (a) 2m., 71.28 (6) (a) 3., 71.28 (6) (c) (intro.), 71.28 (6) (c) 1., 71.28 (6) (cm), 71.28 (6) (cn) (intro.), 71.28 (6) (g) 1., 71.28 (6) (h), 71.47 (6) (a) 2m., 71.47 (6) (a) 3., 71.47 (6) (c) (intro.), 71.47 (6) (c) 1., 71.47 (6) (cm), 71.47 (6) (cn) (intro.), 71.47 (6) (g) 1., 71.47 (6) (h) and 238.17 (2); to create 71.07 (9m) (a) 4., 71.07 (9m) (ck), 71.28 (6) (a) 4., 71.28 (6) (ck), 71.47 (6) (a) 4. and 71.47 (6) (ck) of the statutes; Relating to: modifications to the historic rehabilitation tax credit. (FE)
Sponsored By: David Armstrong (Republican), Alex Joers (Democratic), Rob Kreibich (Republican), Clint Moses (Republican), Jeffrey Mursau (Republican), Sylvia Ortiz-Velez (Democratic), Paul Tittl (Republican), Travis Tranel (Republican), Randy Udell (Democratic)
Became Law
BuildingCorporation -- TaxationEconomic Development CorporationWisconsinIncome tax -- CreditSunset
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 2 costs, 0 mixed.
Historic rehab credits for individuals
The law keeps and updates a 20% Wisconsin tax credit for fixing up historic buildings. For 2014–2025 projects, you can claim 20% of qualified costs if you spend at least $50,000 and place the building in service by 12/31/2025. It excludes buildings listed as contributing on the state or national register and some conversions to housing that were housing before. Beginning in tax years after 12/31/2025, you can also claim 20% for buildings placed in service after that date if you spend at least $50,000 in a chosen 24‑month period; state certification can substitute if you do not take the federal credit. You must get state historic approval before work begins, include WEDC certification with your return, and claim the state credit on the same timing as the federal credit; to claim on progress payments, file an election with DOR. You may sell or transfer the credit; DOR certifies each transfer, and buyers can use it only in years the original owner could.
Historic rehab credits for businesses
Businesses can claim a 20% Wisconsin credit for qualified rehab costs on historic buildings. For 2014–2025 projects, spend at least $50,000 and place the building in service by 12/31/2025; contributing register buildings and some prior‑housing conversions do not qualify. For tax years after 12/31/2025, a 20% credit applies to buildings placed in service after that date if you spend at least $50,000 in a chosen 24‑month period; state certification can substitute if you do not take the federal credit. WEDC must certify eligible applicants, you must attach certification to your return, and the state claim timing must match federal timing; to claim on progress payments, file an election with DOR. Credits may be sold or transferred; DOR certifies each transfer and the buyer can use the credit only in the years allowed to the original claimant.
One individual rehab credit repealed
The law repeals a prior historic rehabilitation credit option in the individual income tax (s. 71.07(9m)(a)1m). If you relied on that specific path, you can no longer claim that credit.
One business rehab credit repealed
The law repeals a prior historic rehabilitation credit option in the corporate/franchise tax (s. 71.28(6)(a)1m). Businesses that used that specific path can no longer claim that credit.
Sponsors & Cosponsors
Sponsors
David Armstrong
Republican • House
Alex Joers
Democratic • House
Rob Kreibich
Republican • House
Clint Moses
Republican • House
Jeffrey Mursau
Republican • House
Sylvia Ortiz-Velez
Democratic • House
Paul Tittl
Republican • House
Travis Tranel
Republican • House
Randy Udell
Democratic • House
Cosponsors
Clinton Anderson
Democratic • House
Kristin Dassler-Alfheim
Democratic • Senate
Dan Feyen
Republican • Senate
Jodi Habush Sinykin
Democratic • Senate
LaTonya Johnson
Democratic • Senate
Chris Larson
Democratic • Senate
Maureen McCarville
Democratic • House
Melissa Ratcliff
Democratic • Senate
Lee Snodgrass
Democratic • House
Mark Spreitzer
Democratic • Senate
Shelia Stubbs
Democratic • House
Roll Call Votes
Senate vote • 3/17/2026
Read a third time and concurred in, Ayes 31, Noes 2
Yes: 31 • No: 2
House vote • 11/19/2025
Read a third time and passed, Ayes 97, Noes 0
Yes: 97 • No: 0
Actions Timeline
Published 4-9-2026
4/9/2026HouseReport approved by the Governor on 4-8-2026. 2025 Wisconsin Act 238
4/9/2026HousePresented to the Governor on 4-2-2026
4/2/2026HouseReport correctly enrolled on 3-26-2026
3/26/2026HouseReceived from Senate concurred in
3/18/2026HouseOrdered immediately messaged
3/17/2026SenateRead a third time and concurred in, Ayes 31, Noes 2
3/17/2026SenateRules suspended to give bill its third reading
3/17/2026SenateOrdered to a third reading
3/17/2026SenateRead a second time
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
3/3/2026SenateReport concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0
3/3/2026SenateExecutive action taken
3/3/2026SenateWithdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
2/27/2026SenateAvailable for scheduling
11/20/2025SenateRead first time and referred to committee on Senate Organization
11/20/2025SenateReceived from Assembly
11/20/2025SenateOrdered immediately messaged
11/19/2025HouseRead a third time and passed, Ayes 97, Noes 0
11/19/2025HouseRules suspended
11/19/2025HouseOrdered to a third reading
11/19/2025HouseAssembly Substitute Amendment 1 adopted
11/19/2025HouseRead a second time
11/19/2025House
Bill Text
Assembly Substitute Amendment 1
11/19/2025
Bill Text
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