# Wisconsin SB185: An Act to repeal 70.11 (29p); to renumber 70.11 (29m); to create 70.11 (29m) (b) of the statutes; Relating to: property tax exemption for nonprofit theaters. (FE) Wisconsin SB185, An Act to repeal 70.11 (29p); to renumber 70.11 (29m); to create 70.11 (29m) (b) of the statutes; Relating to: property tax exemption for nonprofit theaters. (FE), is a 2025-2026 Wisconsin Legislature (Biennial Session) Senate bill sponsored by André Jacque (Republican), Mark Spreitzer (Democratic); 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-SB185-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Wisconsin SB185 - State: Wisconsin - Session: 2025-2026 Wisconsin Legislature (Biennial Session) - Title: An Act to repeal 70.11 (29p); to renumber 70.11 (29m); to create 70.11 (29m) (b) of the statutes; Relating to: property tax exemption for nonprofit theaters. (FE) - Status: failed - Chamber: Senate - Introduced: 2025-04-14 - Last action: 2026-03-23, Failed to pass pursuant to Senate Joint Resolution 1 - Sponsors: André Jacque (Republican), Mark Spreitzer (Democratic) - Cosponsors: 15 - Subjects: Sen Bill 185, Legislature -- Tax Exemptions, Joint Survey Committee on, Property tax -- Exemption, Theater - 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: André Jacque (Republican), Senate - Sponsor: Mark Spreitzer (Democratic), Senate - Cosponsor: Jill Billings (Democratic), House - Cosponsor: Brienne Brown (Democratic), House - Cosponsor: Cindi Duchow (Republican), House - Cosponsor: Tara Johnson (Democratic), House - Cosponsor: Joel Kitchens (Republican), House - Cosponsor: Rob Kreibich (Republican), House - Cosponsor: Chris Larson (Democratic), Senate - Cosponsor: Paul Melotik (Republican), House - Cosponsor: Jeffrey Mursau (Republican), House - Cosponsor: Todd Novak (Republican), House - Cosponsor: Jerry O'Connor (Republican), House - Cosponsor: Amaad Rivera-Wagner (Democratic), House - Cosponsor: Joe Sheehan (Democratic), House - Cosponsor: Shelia Stubbs (Democratic), House - Cosponsor: Travis Tranel (Republican), House ## Actions (20) - 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (Senate) - 2025-11-19: Representative Stubbs added as a cosponsor (Senate) - 2025-11-12: Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0 (Senate) - 2025-11-12: Available for scheduling (Senate) - 2025-11-12: Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0 (Senate) - 2025-11-12: Report adoption of Senate Amendment 2 recommended by Joint Committee on Finance, Ayes 14, Noes 0 (Senate) - 2025-11-12: Executive action taken (Senate) - 2025-11-10: Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c) (Senate) - 2025-10-23: Report of Joint Survey Committee on Tax Exemptions requested (Senate) - 2025-09-19: Available for scheduling (Senate) - 2025-09-19: Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1 (Senate) - 2025-09-19: Report adoption of Senate Amendment 2 recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1 (Senate) - 2025-09-18: Executive action taken (Senate) - 2025-08-28: Public hearing held (Senate) - 2025-05-19: Senator Larson added as a coauthor (Senate) - 2025-04-30: Senate Amendment 2 offered by Senator Jacque (Senate) - 2025-04-30: Fiscal estimate received (Senate) - 2025-04-23: Senate Amendment 1 offered by Senator Jacque (Senate) - 2025-04-14: Read first time and referred to Committee on Agriculture and Revenue (Senate) - 2025-04-14: Introduced by Senators Jacque and Spreitzer; cosponsored by Representatives Kitchens, Novak, Duchow, Melotik, Kreibich, Brown, Billings, Tranel, Mursau, O'Connor, Rivera-Wagner, Johnson and Sheehan (Senate) ## Bill text - Senate Amendment 2, 2025-09-19: [HTML](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB185-SA2), [PDF](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB185-SA2.pdf) - Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB185), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB185.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 2 (HTML)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB185-SA2) - [Senate Amendment 2 (PDF)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB185-SA2.pdf) - [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB185) - [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB185.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) - [Wisconsin bills](https://policyrisk.com/states/wisconsin/bills) - [Wisconsin state hub](https://policyrisk.com/states/wisconsin) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/WI-SB185-2025 (as of 2026-10-17).