All Roll Calls
Yes: 122 • No: 4
WisconsinSB1812025-2026 Wisconsin Legislature (Biennial Session)SenateWALLET
An Act to amend 79.05 (2) (c); to create 66.0602 (3) (o) of the statutes; Relating to: a levy limit exemption for regional emergency medical systems and eligibility for the expenditure restraint incentive program. (FE)
Sponsored By: Rachael Cabral-Guevara (Republican), Jesse James (Republican), Howard Marklein (Republican), Steve Nass (Republican), Brad Pfaff (Democratic), Mark Spreitzer (Democratic), Patrick Testin (Republican)
Became Law
Sen Bill 181County -- TaxationMedical serviceMunicipality -- TaxationReferendumShared revenue
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Voter-approved EMS levies above limits
Your city, village, or town can raise extra property tax to pay a qualified regional EMS district. The exemption only covers the part that would go over the normal levy limit. It can pay all first‑in EMS costs, including debt and EMS done by fire departments. To qualify, the district must provide first‑in EMS, serve at least 8 full municipalities or 232 square miles, and pass a district‑wide referendum. At least 30 days before the vote, members must publish a notice with the estimated tax increase on a median‑valued home. The amount under this exemption can grow each year by no more than CPI‑U for the 12 months ending August 31 plus 2%. This year‑over‑year cap applies when the special levy was also used last year. The district must certify it meets the size and service rules and must name one EMS coordinator to the state revenue department. This treatment first applies to levies imposed in December of the calendar year after the first January 1 following the law’s effective date.
State restraint excludes EMS levies
Money your local government levies for a qualified EMS district does not count in the budget total used for the state’s expenditure restraint incentive program. This can help cities, villages, and towns keep or qualify for that aid while funding EMS. It does not change how much is levied for EMS under the new rule.
Sponsors & Cosponsors
Sponsors
Rachael Cabral-Guevara
Republican • Senate
Jesse James
Republican • Senate
Howard Marklein
Republican • Senate
Steve Nass
Republican • Senate
Brad Pfaff
Democratic • Senate
Mark Spreitzer
Democratic • Senate
Patrick Testin
Republican • Senate
Cosponsors
Clinton Anderson
Democratic • House
Deb Andraca
Democratic • House
Elijah Behnke
Republican • House
Barbara Dittrich
Republican • House
Bob Donovan
Republican • House
Cindi Duchow
Republican • House
Jodi Emerson
Democratic • House
Benjamin Franklin
Republican • House
Chanz Green
Republican • House
Nate Gustafson
Republican • House
Jodi Habush Sinykin
Democratic • Senate
Jenna Jacobson
Democratic • House
Alex Joers
Democratic • House
Dean Kaufert
Republican • House
Joel Kitchens
Republican • House
Tony Kurtz
Republican • House
Dave Maxey
Republican • House
Paul Melotik
Republican • House
Clint Moses
Republican • House
Jeffrey Mursau
Republican • House
Amanda Nedweski
Republican • House
Greta Neubauer
Democratic • House
Lori Palmeri
Democratic • House
Jim Piwowarczyk
Republican • House
David Steffen
Republican • House
Angela Stroud
Democratic • House
Lisa Subeck
Democratic • House
Randy Udell
Democratic • House
Nancy VanderMeer
Republican • House
Roll Call Votes
House vote • 2/19/2026
Read a third time and concurred in, Ayes 92, Noes 1
Yes: 92 • No: 1
Senate vote • 1/21/2026
Read a third time and passed, Ayes 30, Noes 3
Yes: 30 • No: 3
Actions Timeline
Published 4-9-2026
4/9/2026SenateReport approved by the Governor on 4-8-2026. 2025 Wisconsin Act 212
4/9/2026SenatePresented to the Governor on 4-2-2026
4/2/2026SenateRepresentative J. Jacobson added as a cosponsor
3/19/2026SenateReport correctly enrolled
2/26/2026SenateReceived from Assembly concurred in
2/23/2026SenateOrdered immediately messaged
2/19/2026HouseRead a third time and concurred in, Ayes 92, Noes 1
2/19/2026HouseRules suspended
2/19/2026HouseOrdered to a third reading
2/19/2026HouseRead a second time
2/19/2026HouseMade a special order of business at 11:09 AM on 2-19-2026 pursuant to Assembly Resolution 14
2/18/2026HouseReferred to committee on Rules
2/4/2026HouseReport concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0
2/4/2026HouseExecutive action taken by joint committee on Finance
2/3/2026HouseRead first time and referred to joint committee on Finance
1/30/2026HouseReceived from Senate
1/22/2026HouseOrdered immediately messaged
1/21/2026SenateRead a third time and passed, Ayes 30, Noes 3
1/21/2026SenateRules suspended to give bill its third reading
1/21/2026SenateOrdered to a third reading
1/21/2026SenateSenate Substitute Amendment 1 adopted
1/21/2026SenateRead a second time
1/21/2026SenateSenator Spreitzer withdrawn as a coauthor
1/21/2026SenatePlaced on calendar 1-21-2026 pursuant to Senate Rule 18(1)
1/16/2026Senate
Bill Text
Senate Substitute Amendment 1
1/21/2026
Bill Text
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