All Roll Calls
Yes: 121 • No: 8
WisconsinAB6702025-2026 Wisconsin Legislature (Biennial Session)House
An Act to renumber and amend 77.54 (57d) (a) 4.; to create 77.54 (57d) (a) 2m., 77.54 (57d) (a) 4. b. and 77.54 (57d) (b) 4. of the statutes; Relating to: exempting persons engaged in certain contract research services from the sales and use tax. (FE)
Sponsored By: David Armstrong (Republican), Barbara Dittrich (Republican), David Steffen (Republican)
Signed by Governor
Industrial developmentLegislature -- Tax ExemptionsJoint Survey Committee onSales tax -- Exemption
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Wisconsin contract researchers get equipment tax breaks
Wisconsin extends its sales and use tax exemption to contract research providers working in the state. Eligible machinery and equipment must be used up or destroyed while used only for qualified research. The work must be for a customer and qualify as research if the customer’s employees did it. Qualified research follows federal tax rules and now includes two added funding types. These are funding between members of the same combined tax group and contract research expenses under federal tax law. The change takes effect on the first day of the third month beginning after publication.
Sponsors & Cosponsors
Sponsors
David Armstrong
Republican • House
Barbara Dittrich
Republican • House
David Steffen
Republican • House
Cosponsors
Howard Marklein
Republican • Senate
Roll Call Votes
Senate vote • 3/17/2026
Read a third time and concurred in, Ayes 32, Noes 1
Yes: 32 • No: 1
House vote • 2/19/2026
Read a third time and passed, Ayes 89, Noes 7
Yes: 89 • No: 7
Actions Timeline
Published 4-4-2026
4/3/2026HouseReport approved by the Governor on 4-3-2026. 2025 Wisconsin Act 190
4/3/2026HousePresented to the Governor on 4-2-2026
4/2/2026HouseReport correctly enrolled on 3-23-2026
3/23/2026HouseReceived from Senate concurred in
3/18/2026HouseOrdered immediately messaged
3/17/2026SenateRead a third time and concurred in, Ayes 32, Noes 1
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
2/25/2026SenateRead first time and referred to committee on Senate Organization
2/25/2026SenateReceived from Assembly
2/23/2026SenateOrdered immediately messaged
2/19/2026HouseRead a third time and passed, Ayes 89, Noes 7
2/19/2026HouseRules suspended
2/19/2026HouseOrdered to a third reading
2/19/2026HouseAssembly Amendment 1 adopted
2/19/2026HouseRead a second time
2/19/2026HouseMade a special order of business at 9:31 PM on 2-19-2026 pursuant to Assembly Resolution 15
2/19/2026HouseReport of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
2/10/2026HouseExecutive action taken by joint survey committee on Tax Exemptions
2/9/2026HouseReferred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)
2/6/2026House
Bill Text
Assembly Amendment 1
2/19/2026
Bill Text
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