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)
Signed by Governor
Sen Bill 181County -- TaxationMedical serviceMunicipality -- TaxationReferendumShared revenue
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Voter-approved property taxes fund regional emergency care
Wisconsin local governments can exceed normal property tax limits to fund qualified regional emergency medical services districts. This provides another funding source for emergency care but allows higher property taxes. The exception covers only the amount above normal levy limits. Eligible costs include first-response medical services, district debt payments, and medical services provided by fire departments. A joint medical services district or joint fire department must provide first-response medical services, directly or by contract. It must serve at least 8 municipalities across their entire territories or cover at least 232 square miles. Its operating agreement must set service boundaries, name a governing board and chief officer, and assign a clerk to certify referendums. The agreement must also cover membership changes and how members share costs. Qualification requires majority approval across the entire district at a spring or general election. The ballot must ask: “Shall the joint EMS district or joint fire department receive special local levy limit treatment?” A class 1 public notice must appear at least 30 days beforehand, estimating the added tax on a median-valued home. Voters must renew approval every 5 years; failed renewal ends the exception. New members need district authorization and majority approval in their own local referendum. Annual growth in the exempt levy is capped at inflation plus 2 percentage points. Inflation uses the U.S. urban consumer price index change for the 12 months ending August 31. This growth cap does not apply when the local government used no exempt levy the previous year. A district loses qualification when a membership change leaves it below both size thresholds for more than 11 months. It must certify its qualifications to Wisconsin’s Department of Revenue and identify one entity coordinating medical services. The exception first applies to December levies in the year of the first January 1 after the subsection takes effect.
Emergency spending excluded from municipal incentive tests
Wisconsin excludes spending funded by these regional emergency medical service levies from its municipal expenditure restraint incentive budget calculation. This helps municipalities fund emergency care without that spending counting against the program’s budget limit. The exclusion does not guarantee eligibility or set an incentive payment amount.
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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