WisconsinSB212025-2026 Wisconsin Legislature (Biennial Session)Senate

An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.05 (6) (b) 57., 71.07 (12), 71.10 (4) (em), 71.26 (2) (a) 13., 71.28 (12), 71.30 (3) (am), 71.45 (2) (a) 25., 71.47 (12), 71.49 (1) (am), 73.03 (78) and 73.03 (79) of the statutes; Relating to: creating an employee ownership conversion costs tax credit, a deduction for capital gains from the transfer of a business to employee ownership, and an employee ownership education and outreach program. (FE)

Sponsored By: Jesse James (Republican), Chris Larson (Democratic), Cory Tomczyk (Republican)

Failed

Sen Bill 21BusinessCapital gains taxIncome tax -- CreditLegislature -- Tax ExemptionsJoint Survey Committee onRevenueDepartment of

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsors

  • Jesse James

    Republican • Senate

  • Chris Larson

    Democratic • Senate

  • Cory Tomczyk

    Republican • Senate

Cosponsors

  • Clinton Anderson

    Democratic • House

  • Mike Bare

    Democratic • House

  • Ryan Clancy

    Democratic • House

  • Angelina Cruz

    Democratic • House

  • Ben DeSmidt

    Democratic • House

  • Benjamin Franklin

    Republican • House

  • Joy Goeben

    Republican • House

  • Russell Goodwin

    Democratic • House

  • Rick Gundrum

    Republican • House

  • Francesca Hong

    Democratic • House

  • Andrew Hysell

    Democratic • House

  • Alex Joers

    Democratic • House

  • Dean Kaufert

    Republican • House

  • Rob Kreibich

    Republican • House

  • Darrin Madison

    Democratic • House

  • Dave Maxey

    Republican • House

  • Vincent Miresse

    Democratic • House

  • Todd Novak

    Republican • House

  • Jerry O'Connor

    Republican • House

  • Jim Piwowarczyk

    Republican • House

  • Priscilla Prado

    Democratic • House

  • Shae Sortwell

    Republican • House

  • Angela Stroud

    Democratic • House

  • Ron Tusler

    Republican • House

  • Randy Udell

    Democratic • House

  • Chuck Wichgers

    Republican • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Failed to pass pursuant to Senate Joint Resolution 1

    3/23/2026Senate
  2. Public hearing held

    1/8/2026Senate
  3. Senate Amendment 2 to Senate Substitute Amendment 1 offered by Senator James

    12/10/2025Senate
  4. Senate Amendment 1 to Senate Substitute Amendment 1 offered by Senator James

    6/27/2025Senate
  5. Representative O'Connor added as a cosponsor

    6/24/2025Senate
  6. Representative Bare added as a cosponsor

    6/10/2025Senate
  7. Senate Substitute Amendment 1 offered by Senator James

    5/13/2025Senate
  8. Representative Joers added as a cosponsor

    4/23/2025Senate
  9. Representatives Fitzgerald and Roe added as cosponsors

    4/14/2025Senate
  10. Fiscal estimate received

    2/19/2025Senate
  11. Read first time and referred to Committee on Agriculture and Revenue

    2/5/2025Senate
  12. Introduced by Senators James, Larson and Tomczyk; cosponsored by Representatives Sortwell, Franklin, Kaufert, Madison, Anderson, Clancy, Cruz, DeSmidt, Goeben, Goodwin, Gundrum, Hong, Hysell, Kreibich, Maxey, Miresse, Novak, Piwowarczyk, Prado, Stroud, Tusler, Udell and Wichgers

    2/5/2025Senate

Bill Text

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