# Wisconsin SB204: An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and 73.03 (78) of the statutes; Relating to: creating a video game production tax credit and making an appropriation. (FE)

Wisconsin SB204, An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and 73.03 (78) of the statutes; Relating to: creating a video game production tax credit and making an appropriation. (FE), is a 2025-2026 Wisconsin Legislature (Biennial Session) Senate bill sponsored by Dan Feyen (Republican), Patrick Testin (Republican); 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-SB204-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin SB204
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and 73.03 (78) of the statutes; Relating to: creating a video game production tax credit and making an appropriation. (FE)
- Status: failed
- Chamber: Senate
- Introduced: 2025-04-16
- Last action: 2026-03-23, Failed to pass pursuant to Senate Joint Resolution 1
- Sponsors: Dan Feyen (Republican), Patrick Testin (Republican)
- Cosponsors: 8
- Subjects: Sen Bill 204, Amusement, Franchise -- Taxation, Income tax -- Credit
- 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: Dan Feyen (Republican), Senate
- Sponsor: Patrick Testin (Republican), Senate
- Cosponsor: Elijah Behnke (Republican), House
- Cosponsor: Calvin Callahan (Republican), House
- Cosponsor: Russell Goodwin (Democratic), House
- Cosponsor: Rick Gundrum (Republican), House
- Cosponsor: Clint Moses (Republican), House
- Cosponsor: Jerry O'Connor (Republican), House
- Cosponsor: Rob Swearingen (Republican), House
- Cosponsor: Shannon Zimmerman (Republican), House

## Actions (18)

- 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (Senate)
- 2026-02-03: Available for scheduling (Senate)
- 2026-02-03: Report passage as amended recommended by Joint Committee on Finance, Ayes 11, Noes 4 (Senate)
- 2026-02-03: Report adoption of Senate Substitute Amendment 2 recommended by Joint Committee on Finance, Ayes 11, Noes 4 (Senate)
- 2026-02-03: Report introduction of Senate Substitute Amendment 2 by Joint Committee on Finance, Ayes 15, Noes 0 (Senate)
- 2026-02-03: Executive action taken (Senate)
- 2026-01-29: Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c) (Senate)
- 2025-06-11: Available for scheduling (Senate)
- 2025-06-11: Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3 (Senate)
- 2025-06-11: Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0 (Senate)
- 2025-06-11: Executive action taken (Senate)
- 2025-06-09: Senate Substitute Amendment 1 offered by Senator Testin (Senate)
- 2025-05-21: Public hearing held (Senate)
- 2025-05-13: LRB correction (Senate)
- 2025-05-12: Fiscal estimate received (Senate)
- 2025-04-30: Representative O'Connor added as a cosponsor (Senate)
- 2025-04-16: Read first time and referred to Committee on Agriculture and Revenue (Senate)
- 2025-04-16: Introduced by Senators Testin and Feyen; cosponsored by Representatives Moses, Zimmerman, Behnke, Callahan, Goodwin, Gundrum and Swearingen (Senate)

## Bill text

- Senate Substitute Amendment 2, 2026-02-03: [HTML](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA2), [PDF](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA2.pdf)
- Senate Substitute Amendment 1, 2025-06-11: [HTML](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA1), [PDF](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA1.pdf)
- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB204), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB204.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 Substitute Amendment 2 (HTML)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA2)
- [Senate Substitute Amendment 2 (PDF)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA2.pdf)
- [Senate Substitute Amendment 1 (HTML)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA1)
- [Senate Substitute Amendment 1 (PDF)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/SB204-SSA1.pdf)
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB204)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB204.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-SB204-2025 (as of 2026-10-17).