# Wisconsin SB178: 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)

Wisconsin SB178, 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), is a 2025-2026 Wisconsin Legislature (Biennial Session) Senate bill sponsored by Tim Carpenter (Democratic), Kristin Dassler-Alfheim (Democratic), Jodi Habush Sinykin (Democratic) and 6 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-SB178-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin SB178
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: 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)
- Status: failed
- Chamber: Senate
- Introduced: 2025-04-03
- Last action: 2026-03-23, Failed to pass pursuant to Senate Joint Resolution 1
- Sponsors: Tim Carpenter (Democratic), Kristin Dassler-Alfheim (Democratic), Jodi Habush Sinykin (Democratic), Jesse James (Republican), Sarah Keyeski (Democratic), Romaine Quinn (Republican), Melissa Ratcliff (Democratic), Jamie Wall (Democratic), Robert Wirch (Democratic)
- Cosponsors: 16
- Subjects: Sen Bill 178, Housing, Housing and Economic Development Authority, Wisconsin, Income tax -- Credit, Rural planning
- 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: Tim Carpenter (Democratic), Senate
- Sponsor: Kristin Dassler-Alfheim (Democratic), Senate
- Sponsor: Jodi Habush Sinykin (Democratic), Senate
- Sponsor: Jesse James (Republican), Senate
- Sponsor: Sarah Keyeski (Democratic), Senate
- Sponsor: Romaine Quinn (Republican), Senate
- Sponsor: Melissa Ratcliff (Democratic), Senate
- Sponsor: Jamie Wall (Democratic), Senate
- Sponsor: Robert Wirch (Democratic), Senate
- Cosponsor: David Armstrong (Republican), House
- Cosponsor: Brent Jacobson (Republican), House
- Cosponsor: Mike Bare (Democratic), House
- Cosponsor: Russell Goodwin (Democratic), House
- Cosponsor: Chanz Green (Republican), House
- Cosponsor: Rick Gundrum (Republican), House
- Cosponsor: Joel Kitchens (Republican), House
- Cosponsor: Rob Kreibich (Republican), House
- Cosponsor: Scott Krug (Republican), House
- Cosponsor: Vincent Miresse (Democratic), House
- Cosponsor: William Penterman (Republican), House
- Cosponsor: Brad Pfaff (Democratic), Senate
- Cosponsor: Jim Piwowarczyk (Republican), House
- Cosponsor: Ann Roe (Democratic), House
- Cosponsor: Lisa Subeck (Democratic), House
- Cosponsor: Angelito Tenorio (Democratic), House

## Actions (21)

- 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (Senate)
- 2026-01-14: Available for scheduling (Senate)
- 2026-01-14: Report passage as amended recommended by Joint Committee on Finance, Ayes 16, Noes 0 (Senate)
- 2026-01-14: Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0 (Senate)
- 2026-01-14: Executive action taken (Senate)
- 2026-01-13: Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c) (Senate)
- 2026-01-13: Representative Miresse added as a cosponsor (Senate)
- 2026-01-12: Representatives Palmeri and Fitzgerald added as cosponsors (Senate)
- 2025-05-09: Available for scheduling (Senate)
- 2025-05-09: Report passage as amended recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0 (Senate)
- 2025-05-09: Report adoption of Senate Amendment 1 recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0 (Senate)
- 2025-05-09: Executive action taken (Senate)
- 2025-05-02: Senate Amendment 1 offered by Senator Quinn (Senate)
- 2025-04-23: Fiscal estimate received (Senate)
- 2025-04-17: Public hearing held (Senate)
- 2025-04-16: Fiscal estimate received (Senate)
- 2025-04-15: Senator Pfaff added as a coauthor (Senate)
- 2025-04-14: Fiscal estimate received (Senate)
- 2025-04-08: Representative Roe added as a cosponsor (Senate)
- 2025-04-03: Read first time and referred to Committee on Insurance, Housing, Rural Issues and Forestry (Senate)
- 2025-04-03: Introduced by Senators Quinn, James, Carpenter, Dassler-Alfheim, Habush Sinykin, Keyeski, Ratcliff, Wall and Wirch; cosponsored by Representatives Armstrong, Green, Bare, Goodwin, Gundrum, B. Jacobson, Kitchens, Kreibich, Krug, Penterman, Piwowarczyk, Subeck and Tenorio (Senate)

## Bill text

- Senate Amendment 1, 2025-05-09: [HTML](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB178-SA1), [PDF](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB178-SA1.pdf)
- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB178), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB178.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
- [Senate Amendment 1 (HTML)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB178-SA1)
- [Senate Amendment 1 (PDF)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB178-SA1.pdf)
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB178)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB178.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-SB178-2025 (as of 2026-10-17).