WisconsinSB452025-2026 Wisconsin Legislature (Biennial Session)SenateWALLET

An Act; Relating to: state finances and appropriations, constituting the executive budget act of the 2025 legislature. (FE)

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Bill Overview

Analyzed Economic Effects

238 provisions identified: 199 benefits, 25 costs, 14 mixed.

New tax credits help film startups

For tax years beginning after December 31, 2025, Wisconsin film companies get a 30% credit for qualifying startup property costs. It applies during their first three Wisconsin tax years and cannot exceed taxes owed. Eligible costs include depreciable equipment and qualifying real-property purchases, construction, rehabilitation, remodeling, or repairs meeting post-2025 timing tests. Equipment must be purchased after 2025, with non-film-business use limited to 5%; acquired real estate cannot be previously owned property. The Film Office must certify costs, which cannot also support the production services credit; pass-through owners receive proportional shares. This credit shares the $5 million annual film-credit allocation cap and $1 million annual applicant cap.

New tax credits support Wisconsin productions

For tax years beginning after December 31, 2025, approved productions get credits for 30% of qualifying resident wages and Wisconsin production costs, plus qualifying sales taxes. Productions need wages above $100,000 if at least 30 minutes long, or above $50,000 if shorter. Wage credits cover the first $250,000 per employee; budgets of at least $1 million exclude the two highest-paid employees. Productions need Film Office approval, copyright ownership or a direct contract with the owner or representative, and a viable distribution plan; news, sports, awards, fundraising, and primarily corporate productions are excluded. Excess production-cost credits are payable by the state, with enough funding provided for payments due; wage and sales-tax credits are transferable with notice and certification, and pass-through owners receive proportional shares. Combined film credit allocations are capped at $5 million per fiscal year and $1 million per applicant.

Funding supports prisons and correctional facilities

The law provides $1.3219436 billion for adult correctional operations in 2025–26 and $1.3312428 billion in 2026–27. It also authorizes up to $85.014 million more in borrowing for adult and juvenile correctional facilities. These provisions fund operations and buildings, not household payments or changes to eligibility.

Funding keeps mental health facilities operating

General mental health and developmental disability operations receive $151.9156 million in 2025-26 and $152.4068 million in 2026-27. Secure mental health units or facilities receive $185.028 million and $185.5199 million in those respective years. Mental health institution operations and charges receive $268.9225 million and $269.773 million in those respective years. These appropriations support services and facilities without setting individual benefit amounts.

Funding supports Medicaid and community care

Medical Assistance trust fund spending is set at $619.225 million in 2025-26 and $577.8883 million in 2026-27. Community aids and Medical Assistance payments receive $215.661 million and $216.3521 million in those respective years. The community funding supports older adults and people with disabilities. These appropriations do not themselves set new eligibility rules, covered services, or individual payment amounts.

Funding supports Wisconsin Medicaid health benefits

The law funds Medical Assistance, Wisconsin’s Medicaid program, for both budget years. Benefit funding is about $4.663 billion in 2025–26 and $4.990 billion in 2026–27. Provider refunds and collections supply another $1.224 billion and $1.263 billion, respectively. Federal aid funding is about $9.654 billion and $10.099 billion, respectively. These funding provisions do not themselves change who qualifies or set each person’s benefits.

Local governments receive budget support

County and municipal aid receives $770.396 million in fiscal year 2025–26 and $796.5895 million in 2026–27. Supplemental aid receives $281.1892 million and $290.7496 million, respectively. Shared revenue through the public utility distribution account receives $102.4797 million and $106.2194 million, respectively. In each year, qualifying local governments share $58.1457 million through the spending-restraint incentive program. Local aid tied to video service provider fees receives $10.0082 million each year; these accounts do not provide household payments.

State building projects receive major financing

The law authorizes $2.4782799 billion for listed state building projects in the 2025–27 program. Financing includes borrowing, program and segregated revenue, federal funds, gifts, and other listed sources. The program supports public and government facilities, not direct household payments.

State can refinance debt for savings

Wisconsin can issue up to an additional $1.6 billion in public debt to refinance unpaid debt for certain facilities. The existing debt must finance tax-supported facilities or facilities that pay for themselves. The state can spend the refinancing money only when doing so can reduce its true interest costs. The law does not promise a household payment or tax cut from those savings.

Counties and towns get transportation aid

Counties get $133.2688 million for transportation in fiscal year 2025–26 and $137.2669 million in 2026–27. Municipalities get $424.641 million and $440.6783 million, respectively. Local governments also get $17.0352 million each year for connecting highways. This money supports local transportation services and roads, rather than direct household payments.

Highways receive repair and operating funds

For 2025-26 and 2026-27 respectively, state highway rehabilitation receives $677.7559 million and $856.9828 million. Routine maintenance receives $203.9151 million and $210.7151 million; system management and operations receive $106.5938 million and $108.6742 million. Federal major highway development funding totals $230.9945 million and $239.6268 million. The state can also borrow up to an additional $185.1713 million for southeast Wisconsin freeway megaprojects, subject to existing statutory limits. These funds support highway projects and operations, not direct household payments.

Funding supports hospitals and surgical care

Hospital assessment fund payments receive $1.0490864 billion in 2025-26 and $1.0477134 billion in 2026-27. Annual uncompensated-care funding for University of Wisconsin Hospital and Clinics rises from $3 million to $10 million, subject to federal customary-charge limits. Grants also support hospitals meeting American College of Surgeons criteria for Level I adult trauma centers. The Surgical Collaborative of Wisconsin receives $150,000 each fiscal year to improve surgical care quality. These payments fund providers rather than direct patient checks.

More borrowing authority supports university facilities

The state can borrow up to an additional $947.573 million for University of Wisconsin academic and supporting facilities. It can also borrow up to an additional $278.1864 million for self-amortizing educational and supporting facilities. These are public debt authorizations, not direct student payments. These provisions do not specify project locations, schedules, or household charges.

University campuses receive major building investments

The law authorizes university capital financing, including $90.48 million and $123.458 million for two systemwide facility-renewal groups. It lists $194.466 million for La Crosse's Prairie Springs Science Center and $181.825 million for Milwaukee health sciences renovations. Stevens Point's Sentry Hall receives $91.098 million, Oshkosh's Polk Learning Commons $137.572 million, and Madison's Science Hall $80 million. Other listed work includes Stout recreation facilities, Madison residence-hall dining, and systemwide teaching space. Financing sources include borrowing, dedicated revenue, gifts, and grants; these are facility investments, not household payments.

Funding supports homeowner property tax credits

The law funds existing school levy, first dollar, and lottery and gaming property tax credits. School levy and first dollar credits receive about $1.423 billion in 2025–26 and $1.424 billion in 2026–27. Lottery and gaming credits receive about $298.13 million and $295.76 million, respectively. Another $1.0831 million each year covers lottery and gaming credits involving late applications. These appropriations do not change credit eligibility or individual credit amounts.

Transportation support for seniors and disabled people

The law provides $20.6507 million each year for specialized transportation for seniors and people with disabilities. This includes $15.9778 million annually in county aid. It separately provides $435,600 annually for tribal transportation programs serving older people. These amounts cover fiscal years 2025–26 and 2026–27; these provisions do not set individual payments or service eligibility rules.

Foster families get new monthly rates

Beginning January 1, 2026, monthly foster care payments are $384 per child for certified level-one care. Above level one, rates depend on the child’s age. Monthly rates are $452 under age 5, $495 for ages 5–11, $562 for ages 12–14, and $586 for ages 15 and older.

Virtual mental health help for students

The University of Wisconsin System must create a pilot expanding virtual mental health services at qualifying schools. Schools qualify with no more than 30,000 full-time undergraduate students, counted on the preceding April 1. The Board of Regents must contract with a vendor to provide services. The provision states no program end date or individual benefit amount.

Hospital bill limits protect injured workers

Wisconsin must set hospital fee limits in five regions by July 1, 2027, and update them annually. Each limit equals 120% of the region's 75th-percentile commercial in-network negotiated price. Insurers owe the lowest of that limit, the contract price, or the hospital's actual fee; hospitals cannot collect excess charges from injured workers. The limits apply to eligible hospitals' covered facility services paid within 60 days for bills under $65,000, or 90 days for larger bills. Those periods start after required bills and medical records are sent. The schedule starts no earlier than its published state notice and is subject to suspension and reinstatement notices.

New school readiness option for four-year-olds

The law creates a community-based school readiness option, funded with $65 million in 2026-27 and nothing in 2025-26. Children must be 4 by September 1, and a participating provider must accept their parent's or guardian's application. Providers must meet legal, financial, and regulatory requirements, offer at least 612 instructional hours yearly, and use state early-learning standards. Teachers need an associate or bachelor's degree; providers must notify the department by February 1 before the school year. Providers cannot also contract with a school district to offer four-year-old kindergarten that year. Per-child payments equal 0.6 times the sum of the school-year revenue ceiling and per-pupil amount, reduced proportionally if funding falls short. Providers may charge separately for care outside program hours.

Permanently disabled workers get annual increases

Workers with injuries on or after January 1, 2026, receive permanent-total-disability benefit increases starting on their sixth injury anniversary. Later increases occur each year on that anniversary. Workers receiving the maximum rate move to the current maximum; others keep their original proportion of the maximum. Specified Department of Health Services notices can suspend or resume these increases.

Child care pilot changes staffing and payments

A two-year pilot lets participating licensed child care centers use one teacher for every seven children aged 18–30 months. During the pilot, the monthly maximum assistance payment rate rises by $100 for care of each child under 30 months. The payment goes to providers, not directly to families.

Correctional facilities gain more borrowing authority

The state can borrow up to an additional $124.749 million for juvenile correctional facilities operated by the Department of Corrections. Borrowing authority for Boscobel's Wisconsin Secure Program Facility health services unit rises from $7.792 million to $16.225 million. These changes finance facility projects, not direct household payments.

County youth aid gets funding limits

For July 1, 2025–June 30, 2027, county youth and family aid has several funding schedules. Overall caps, within available funds, are $47.74075 million for July–December 2025, $95.4815 million for 2026, and $47.74075 million for January–June 2027. For those same periods, placement-based allocations are $6.25 million, $12.5 million, and $6.25 million, using each county’s share of placements over the latest available three years. Another equally weighted formula allocates $2 million, $4 million, and $2 million. A separate three-factor formula allocates $1.0532 million, $2.1065 million, and $1.0533 million; county shares must equal 93–115% of the specified single-factor baseline. Emergency funding caps are $125,000, $250,000, and $125,000, available only to counties with 45,000 or fewer people. These funds go to county programs, not directly to households.

Counties receive family services and treatment funding

Counties receive $102.1786 million for children and family services in 2025-26 and $102.4176 million in 2026-27. From community youth and family aid, the state allocates $666,700 for alcohol and drug treatment in July–December 2025. Treatment allocations are $1.3334 million in 2026 and $666,700 in January–June 2027. These funds support services rather than setting household payments.

Funding for child welfare and adoption

Child welfare services aid receives $79.2301 million in 2025-26 and $78.5231 million in 2026-27. Out-of-home care, adoption services, and subsidized guardianships receive $52.59 million and $53.0004 million in those respective years. These appropriations support services rather than setting individual payments or new eligibility rules.

Funding for childcare oversight and quality

Childcare program administration and licensing receive $51.064 million in 2025-26 and $48.7347 million in 2026-27. Childcare quality activities receive $47.0187 million and $46.0187 million in those respective years. The quality money supports activities specified in state law. These funds support program operations and quality work, not new cash payments to families.

Funding supports child care for families

The law provides about $506.78 million for direct child care services in 2025–26 and $523.78 million in 2026–27. The money supports services for participating families and providers. This appropriation does not change who qualifies or set each family’s subsidy.

Funding supports prescription help for seniors

Senior prescription assistance receives $85.9036 million from manufacturer rebates in 2025-26 and $88.0508 million in 2026-27. Federal aid provides another $18.9571 million and $20.5591 million in those respective years. These appropriations support prescription assistance without setting individual savings amounts or new eligibility rules.

Local governments get tax replacement aid

In each fiscal year, 2025–26 and 2026–27, local governments receive $173.8 million tied to personal property tax repeal. A separate account provides $75.6197 million annually for aid tied to the personal property tax exemption. Aid concerning tax-exempt property provides another $98.0471 million each year. These appropriations fund local governments; they do not create a new household tax exemption or set individual tax bills.

Lottery retailers receive compensation funding

The law provides $61.8751 million each year for lottery retailer compensation in fiscal years 2025–26 and 2026–27. The appropriation does not state how much any individual retailer receives. It funds retailer compensation, not household payments.

More borrowing for veterans facilities

Wisconsin authorizes up to $48.4853 million more in borrowing for veterans homes, cemeteries, and the veterans museum. A separate authorization allows up to $82.029 million more for veterans-home facilities. For the King veterans home kitchen upgrade, general-fund-supported borrowing authority increases by $34.5003 million. Program-revenue-supported borrowing authority for that project rises from $7.5888 million to $65.9054 million. These authorizations support facilities, not direct payments or changes to veterans’ eligibility.

More borrowing supports state building projects

Wisconsin authorizes up to $54.1289 million more in borrowing for space for state departments and agencies. Another $25 million supports energy-saving construction at agency-controlled state facilities under the state energy-project law. Up to $39.188 million more supports relocation assistance and public improvements authorized by law but not otherwise listed in the appropriations chapter. These are public-project authorizations, not household housing or energy assistance.

Freight rail and ports receive funding

Freight rail preservation receives $30 million in fiscal year 2025–26, with no funding in that account for 2026–27. Harbor assistance receives $50.651 million in 2025–26 and $651,000 in 2026–27. During 2025–27, Wisconsin can spend up to $15 million on Menominee harbor dredging. The U.S. Army Corps of Engineers and Michigan must also contribute to that project. Brown County must receive a port-development grant during 2025–27, capped at $20 million or total project costs, whichever is lower, despite the usual statutory criteria.

Local roads and bridges receive funding

In both fiscal years 2025–26 and 2026–27, highway and local bridge improvements receive $108.0638 million annually. Local road improvements receive $19.3234 million annually, plus $16.4051 million annually for discretionary grants. For 2025–26 only, the law adds a $105.9 million discretionary road supplement and $150 million for agricultural roads. Neither one-time account receives funding in 2026–27. Local transportation facility improvements also receive $43.8986 million in local funds and $72.6512 million in federal funds each year.

Public transit systems receive operating aid

Wisconsin provides $115.2114 million each year for public transit operations in fiscal years 2025–26 and 2026–27. The money funds the state's Tier A-1, A-2, B, and C operating aid programs. It supports transit services, but does not set a rider payment or fare discount.

Water loan programs gain financing authority

The Building Commission can authorize up to $732.2501 million in additional revenue-backed borrowing for clean water and safe drinking water loans. It must reasonably expect available or future receipts to cover the obligations and related payments on time. The general program ceiling excludes borrowing used to refund outstanding revenue obligation notes. This expands program financing authority, not direct household loans or grants.

Wisconsin airports receive project funding

Airport and aviation assistance receives $152.1246 million in fiscal year 2025–26 and $151.9262 million in 2026–27. These totals include state, local, and federal money. During 2025–27, Lakeland Airport must also receive a $195,500 grant for runway and taxiway work and an approach lighting system. The Lakeland award bypasses the cited airport-aid statute.

Funding supports health insurance reinsurance payments

The Wisconsin Healthcare Stability Plan receives $230 million in 2025-26 and $265 million in 2026-27. State subsidies provide $30.8513 million and $41.7128 million in those respective years. Federal funds provide $199.1487 million and $223.2872 million in those respective years. Separately, for policy year 2025, the insurance commissioner must pay all qualifying reinsurance requests, up to $265 million total. Payments go to insurers; the law does not guarantee a specific household premium reduction.

Funding supports public benefit administration

Federal aid for Medicaid and food assistance contract administration is $296.0224 million in 2025–26 and $308.5044 million in 2026–27. Public assistance administration and overpayment collection receive $20.314 million and $20.5398 million in those years. These funds support agency operations. They do not themselves change household eligibility, benefit amounts, or repayment obligations.

Hospitals receive larger Medicaid payment calculations

After 2024-25, required hospital Medicaid payments equal relevant assessment collections divided by 56.1%, rather than 61.68%. This raises the calculation for fee-for-service and managed-care payments, including critical access hospitals. A separate annual supplement provides $4.5 million in state money plus matching federal funds. Hospitals must have been ineligible under the former payment provision and bill at least 6% of charges to Medicaid. Supplemental payments grow with the hospital's Medicaid share of charges.

More borrowing for mental health facilities

Wisconsin authorizes up to $153.317 million more in borrowing for state mental-health and secure-treatment facilities. The money supports construction or improvements at facilities operated by the Department of Health Services. This authority does not expand treatment eligibility or create household payments.

Funding supports housing and homeless assistance

Each fiscal year in 2025–27, Wisconsin provides $2.5136 million for shelter and housing grants and $422,400 for homeless assistance. It also provides $3.0978 million yearly in general state revenue for housing grants and loans. Annual federal aid includes $10 million for local housing and community development assistance and $22.164 million for individuals and organizations. In 2025–26, the law transfers $110 million in interest earnings to a housing-related account; remaining interest goes to another account after required transfers. These provisions do not set household eligibility, award amounts, or loan terms.

More funding supports charter school students

Charter school funding is about $128.28 million in 2025–26 and $136.95 million in 2026–27. A separate Office of Educational Opportunity charter school account receives about $27.96 million and $30.57 million, respectively. These appropriations support schools and their services but do not specify each school’s allocation.

More funding supports school choice programs

For 2025–26 and 2026–27, respectively, parental choice funding in eligible and other districts is about $316.06 million and $369.45 million. Milwaukee’s Parental Choice Program receives about $341.68 million and $370.31 million. The Special Needs Scholarship Program receives about $53.44 million and $61.69 million. Pupils must meet the applicable program’s eligibility requirements; these appropriations do not set individual awards or guarantee household benefits.

More funding supports special education services

Special education and school-age parent programs receive about $782.41 million in 2025–26 and $871.83 million in 2026–27. A separate additional special education aid account receives about $29.09 million and $54.45 million, respectively. The money supports school districts and covered programs. These appropriations do not specify each district’s allocation or each family’s share.

College instructors face minimum teaching loads

Beginning September 1, 2026, full-time University of Wisconsin and technical college instructors generally must teach 24 credit hours each academic year. Twelve-month contracts add 6 summer credit hours; at Research 1 universities, the minimums are 12 academic-year and 3 summer hours. Part-time university requirements are proportional, and certain twelve-month university employees with offset teaching time must still teach one course. A credit hour requires at least 50 consecutive instructional minutes weekly, excluding the week of or immediately before final exams. The law allows reductions for department chairs, approved administrative work, and an optional compensation buyout policy. Administrative-duty designations are capped at 10 percent, and related reductions require legislative employment committee approval by January 31, 2026. Guidelines and exceptions also face submission and legislative review requirements.

Film applicants face audits and disclosures

Film tax credit applicants must apply each tax year they seek accreditation or expense certification. Before approval, they must confirm hiring a Wisconsin-based certified public accountant for periodic compliance audits. Applicants without a Wisconsin business home must disclose expected production spending in Wisconsin and other states. Accredited, credit-eligible productions must acknowledge Wisconsin and the State Film Office in the finished production, including the office’s logo.

Child care quality funding ends

Wisconsin provides $110 million in federal funds for child care quality improvement in fiscal year 2025–26. This funding line receives no money in 2026–27. The provision does not specify changes in family bills or access to care.

Major highway funding dips in second year

Major highway development service funds receive $103.4228 million in 2025-26 and $101.1124 million in 2026-27. Funding is lower in the second year. The provision does not identify affected projects or changes to household costs.

Health insurance stability spending faces annual cap

Beginning in 2026, healthcare stability plan spending cannot exceed $265 million each year across all revenue sources. In 2025-26, remaining money from specified 2013 risk-sharing accounts moves to the current account. Only balances that did not lapse under the 2015 budget law qualify for transfer. The law does not state the transfer amount or a household premium change.

Benefit operations funding shifts between budget years

Medicaid, food stamp, and BadgerCare administration receive $130.9042 million in 2025-26 and $129.4965 million in 2026-27. Medicaid coordination receives $9.5875 million and $9.4603 million, respectively. In 2025-26, the state transfers $15.8 million from the general fund for Medicaid institutional operations and charges. It also transfers $1 million in federal-aid account interest to the specified health-services account. These provisions fund operations, not changes to household benefit amounts or eligibility.

Utility aid funded for low-income households

Wisconsin provides $19.4473 million each fiscal year in 2025–27 for low-income utility assistance grants. The money comes through the utility public benefits program. The provision does not set household award amounts or detailed income limits.

Higher monthly payments for kinship caregivers

Beginning January 1, 2026, kinship care and long-term kinship care payments rise from $375 to $384 per eligible child monthly. That adds $9 per child each month, or $108 over 12 months. Providers must care for and maintain an eligible child and meet the program's existing requirements.

More emergency and energy assistance funding

Annual funding rises from $6 million to $10.4144 million for emergency assistance and transfers to low-income energy or weatherization programs. The money supports eligible Wisconsin households. The provision does not change who qualifies or set each household's payment.

Public safety workers get hearing protection

The law creates ongoing general-fund support for the public protective services hearing protection program. This provision does not state the funding amount or individual eligibility rules.

Readiness hours count toward child care assistance

For families receiving child care assistance, elementary school readiness program hours count in the assistance calculation. The child must participate in Wisconsin's statutory readiness program. The law does not set a new payment amount.

Tribal elders receive food box program funding

The tribal elder community food box program receives $1.5 million in each of 2025-26 and 2026-27. The law does not set each elder's food box value or add eligibility conditions.

Veterans receive assistance and transportation support

For each of fiscal years 2025–26 and 2026–27, veterans outreach and recovery receives $1.7897 million. Veterans assistance programs receive $811,900 annually, and assistance for needy veterans receives $600,000 annually. The law also provides $400,000 annually for transportation payments to eligible veterans. These funding provisions do not set individual award amounts or detailed eligibility rules.

College grants funded across school types

Wisconsin student grants receive funding for 2025-26 and 2026-27, respectively. University of Wisconsin students' grants receive $63.7836 million and $65.862 million; technical college grants receive $26.8612 million and $28.9397 million. Private nonprofit college grants receive $30.3941 million and $32.4726 million. Tribal college grants receive $505,900 and $532,400. These are program totals, not individual awards or promises of a grant to every student.

College scholarships receive two-year funding

The law funds college scholarship programs in both 2025-26 and 2026-27. Each year provides $3.022 million for academic excellence scholarships and $1.1 million for technical excellence scholarships. A separate scholarship program receives $800,000 each year. These provisions do not state individual award amounts or detailed eligibility rules.

Injured workers get compensation rate update exception

Workers' compensation generally uses the law in effect on the injury date to set rights and benefits. The law makes an exception for specified permanent-total disability compensation rate updates. The injury-date rule does not control those updates. This provision does not state a new weekly benefit amount.

Nursing student loans receive funding

The nursing student loan program receives $445,500 in each of 2025-26 and 2026-27. The appropriation funds loans, not grants, and does not state individual loan amounts, repayment terms, or eligibility rules.

Targeted college student aid receives funding

In each of 2025-26 and 2026-27, talent incentive grants receive $4.4588 million. Minority undergraduate retention grants receive $819,000 yearly, and Wisconsin Indian student assistance receives $779,700 yearly. The impaired student grant program receives $122,600 each year. These provisions do not set individual awards, further define eligibility, or guarantee grants to every eligible student.

Teacher loan programs receive state funding

In each of fiscal years 2025–26 and 2026–27, minority teacher loans receive $259,500. The teacher loan program receives $272,200 annually. Loans for teachers and orientation and mobility instructors of visually impaired pupils receive $99,000 annually. These provisions do not set individual loan amounts, repayment terms, or further eligibility rules.

University transfer students keep core credits

By September 1, 2026, University of Wisconsin schools must accept qualifying core general education credits from other system schools. Those credits must satisfy general education requirements at the receiving school. Agreements between schools cannot limit these transfers. This helps students avoid repeating qualifying courses, but does not provide a tuition refund or direct payment.

Veterans and dependents get education funding

Each year in 2025-26 and 2026-27 provides $2.5 million for private college grants for veterans and their dependents. Education fee remission and reimbursement for veterans and dependents receive $6.4967 million each year. The separate veterans tuition reimbursement program receives $300,000 yearly. These funding provisions do not state individual awards or add new eligibility rules.

Veterans receive job and retraining funding

Veterans' employment and entrepreneurship grants receive $500,000 in each of 2025-26 and 2026-27. Veterans' retraining assistance receives another $200,000 each year. The provisions fund job, business, and retraining support without stating individual award amounts or detailed eligibility rules.

Exempt retirement income avoids state penalties

Wisconsin excludes retirement-plan income exempt under sections 71.05(6)(b)54m or 54mn from its related state penalty. The exception applies to individuals liable for a listed federal retirement-plan penalty. The avoided Wisconsin penalty equals 33% of the related federal penalty; the federal penalty itself remains separate.

Child care centers gain assistant hiring flexibility

Licensed child care centers can hire assistants starting at age 16, with approved training completed within six months. Trained assistants aged 18 or older can supervise alone for limited periods while qualified staff remain on site. Full-day centers are limited to specified opening, closing, and naptime periods. School-age programs have a 45-minute limit, with a teacher or program leader on site.

Alcohol regulation gets dedicated operating funds

The law funds alcohol-beverage regulation, enforcement, and Division of Alcohol Beverages operations. Alcohol-law receipts generally go into this operating account, except receipts covered by two specified statutory exceptions. Money not committed by each fiscal year's end returns to the general fund. The supplied provision does not state the appropriation amount or establish a new household fee.

Annual grants support tribes and bands

The law provides $177,500 yearly for grants to American Indian tribes and bands. Funding covers fiscal years 2025–26 and 2026–27. The supplied provision does not specify how the grants are used or establish payments to individual households.

Corrections services and job training funded

Serious juvenile offender services receive $51.9145 million in fiscal year 2025–26 and $56.8507 million in 2026–27. The Department of Corrections must also allocate $1 million from an existing appropriation in 2025–26 for virtual-reality education and job training. These provisions support correctional services and training, not direct household payments.

Counties receive 42 assistant prosecutor positions

The law assigns 42 state-funded assistant district attorney positions among listed county prosecution offices. Brown County receives seven positions, and Waukesha County receives six. Other listed offices receive allocations ranging from half a position to seven positions, including a joint Shawano–Menominee allocation.

Counties receive juvenile supervision funding

Counties purchasing covered juvenile community supervision services receive state funding. The law provides $1.0624 million for July–December 2025, $2.1248 million for 2026, and $1.0624 million for January–June 2027. If funding falls short of county charges, each county receives a proportional share based on its charges.

Disaster aid supports communities and roads

Local governments get $3 million yearly for state disaster assistance in fiscal years 2025–26 and 2026–27. Transportation infrastructure damaged by disasters has a separate $1 million yearly aid appropriation in both years. A transportation-fund transfer for disaster damage aid gets no funding in 2025–26 and $1 million in 2026–27. The law also provides continuing local-government-fund authority for payments covering disaster damages and costs. These provisions do not establish individual household payment amounts or eligibility rules.

Disaster recovery and quarantine aid funded

The law creates a separate disaster assistance account in Wisconsin's local government fund. It also provides $4.5 million in each of fiscal years 2025–26 and 2026–27 for disaster recovery and public health quarantine costs. These provisions do not set household payment amounts or individual eligibility rules.

Faster decisions on state contract claims

The Wisconsin Claims Board must hear and finally decide covered contract claims within six months after referral. Covered claims include transportation infrastructure improvement contracts with the Department of Transportation. The deadline also covers Department of Administration and UW System Board of Regents contracts awarded under the specified construction-contract law. It changes the decision timeline, not the amount recoverable.

Four communities receive targeted road grants

During 2025–27, Iowa County gets $500,000 to maintain County Highway C between State Highway 23 and U.S. Highway 14. That grant bypasses the usual certification and project-ranking rules. In 2025–26, Columbia County gets $100,000 to distribute locally for railroad bridge repairs on County Highway A in Courtland and Inglehart and Sterk roads in Scott. Warrens must receive $25,000 by June 30, 2027, to reimburse Zeda Street improvement costs. During 2025–27, DeForest gets $4 million for the I-39/County Highway XVY interchange, despite specified aid limits and eligibility rules.

Four communities receive water project funding

In fiscal year 2025–26, Wisconsin Rapids gets $500,000 to rebuild a retaining wall for its riverbank project. The Town of Norway in Racine County gets $100,000 to reduce runoff from State Highway 36. The Green Lake Association gets $250,000 to treat sediment in the Silver Creek Estuary and County K Marsh. The Department of Natural Resources must also spend $70,000 dredging the Manitowoc River at the Town of Brillion that year.

Funding equips patrols and police databases

The Wisconsin State Patrol gets $6.2818 million from the general fund for traffic patrol equipment in fiscal year 2025–26. No money is provided for that purpose in 2026–27. The law also funds tools that let law enforcement agencies share database information. The supplied provision does not state the amount for those tools.

Funding for contaminated water and land

The law provides $7.5 million in 2025–26 to remove contaminated sediment from the Great Lakes. That appropriation provides no funding for 2026–27. Brownfield site assessment grants receive $1 million in each budget year, 2025–26 and 2026–27.

Funding for corrections and youth care

The law funds community corrections and services aimed at reducing repeat crimes. These services get $15.725 million in fiscal year 2025–26 and $14.725 million in 2026–27. Juvenile correctional operations get $4.4393 million and $24.66 million in those years, respectively. Secured residential care centers for children and youth get $3.3066 million and $4.1125 million, respectively.

Funding for forests and conservation projects

In each budget year, 2025–26 and 2026–27, county forest grants receive $3 million. County conservation aid receives $148,500, and urban forestry grants receive $699,600 each year. Resource acquisition and development receives $889,100 in state funds and $4.2128 million in federal funds each year. These funds support projects rather than direct household payments.

Funding for local lakes and rivers

For 2025–26, the law provides $1.75 million to Washington in Vilas County to dredge the Deerskin River. Oak Creek gets a $2.2 million Lake Vista Park grant for cleanup and redevelopment, with funding designated for shoreline stabilization. It also funds Browns Lake dredging at $5 million and a Green Lake Association sediment treatment grant at $250,000. The Town of Norway gets $100,000 for water abatement, and Wisconsin River retaining wall reconstruction gets $500,000. These project appropriations provide no funding for 2026–27.

Funding for local soil and water

Local soil and water management assistance receives $9.068 million in 2025–26 and $9.698 million in 2026–27. A separate soil and water management aid program receives $6.475 million in each year. Local water quality planning receives another $196,400 in each year. These appropriations fund programs, not a set payment to each household.

Funding for outdoor trails and access

In each budget year, 2025–26 and 2026–27, county snowmobile trail and area aid receives $5.6754 million. All-terrain and utility terrain vehicle projects receive $2.8746 million yearly, plus gas-tax aid of $3.0989 million and $3.1601 million, respectively. Each year provides $92,400 for southeastern lake boating access and $184,800 for boating access. Mississippi and St. Croix river management receives $57,700 each year. Parks and trails development receives $1.9549 million in 2025–26 and $4.5095 million in 2026–27.

Funding for recycling and clean sweep

In each budget year, 2025–26 and 2026–27, clean sweep grants receive $1 million. Recycling consolidation grants also receive $1 million each year. Financial assistance to qualifying responsible units receives $19 million each year. The law does not set direct household payment amounts.

Funding for summer tribal youth programs

The summer tribal youth program receives $250,000 in each budget year, 2025–26 and 2026–27. The funding supports the program and its participants. The provision does not set individual payment amounts or eligibility rules.

Funding for wildlife damage and processing

Wildlife damage claims and abatement receive $2.95 million in each budget year, 2025–26 and 2026–27. Venison and wild turkey processing receives $300,000 each year. The provisions do not specify individual payment amounts or household eligibility rules.

Funding for Wisconsin dam safety projects

The law provides $4 million for Wisconsin dam safety projects in 2025–26. It separately provides $10 million for the Echo Lake dam grant that year. Neither appropriation provides funding for 2026–27.

Funding plans three military readiness centers

The Building Commission must allocate money for early plans for three new military readiness centers. Chippewa Falls planning gets $1.7 million, Wausau gets $1.995 million, and Wisconsin Rapids gets $1.149 million. These allocations fund planning, not full construction.

Funding supports conservation facilities and standards

Conservation facilities get $144,400 yearly from general-purpose revenue and $372,400 yearly from the conservation fund. Funding covers acquisition, development, and maintenance in fiscal years 2025–26 and 2026–27. Groundwater and air quality standards programs get $218,800 in 2025–26 and $217,100 in 2026–27. These are program funding provisions, not changes to the standards themselves.

Funding supports emergency planning and spill response

Emergency planning grants get $1.0438 million yearly in fiscal years 2025–26 and 2026–27. The Division of Emergency Management administers these grants. Local hazardous-substance emergency response gets $1.5 million yearly in those same years through the local government fund. The law also creates continuing local-government-fund payments to regional hazardous-substance emergency response teams. The supplied provision does not state the regional team payment amount.

Funding supports rescue teams and training

Fire and emergency medical service grants get $300,000 yearly in fiscal years 2025–26 and 2026–27. Civil Air Patrol aid gets $16,900 yearly in both years. A training-facility grant gets $200,000 in 2025–26 and no funding in 2026–27. The law also funds part of the renovation cost of a training facility used by Neenah-Menasha fire and rescue. Continuing local-government-fund money covers training, equipment, and administrative costs for an urban search and rescue task force.

Funding supports road work zone safety

The law provides continuing funding to develop work zone safety courses. It also provides continuing funding for a work zone safety pilot program. The supplied provisions do not state funding amounts or describe the pilot's activities.

Funding supports veterans groups and services

The Wisconsin Veterans Community Project of Milwaukee gets $2.5 million in fiscal year 2025–26, with no funding in 2026–27. County veterans assistance grants get $1.1033 million yearly in both budget years. Veterans organizations get $348,000 yearly for claims services. Nonprofit grants through veterans programs get $250,000 yearly, and Camp American Legion grants get $100,000 yearly in both years. These provisions do not set payments for individual veterans.

Funding to reduce runoff and pollution

For 2025–26 only, the law provides $6.5 million for nonpoint-source pollution aid and $4 million for urban nonpoint-source aid. Separate urban aid receives $500,000 in each budget year. For 2025–26 and 2026–27 respectively, nonpoint-source grants receive $1.7535 million and $2.1289 million; assistance receives $2.9074 million and $3.5562 million. Urban pollution cost-sharing receives $2.9791 million and $3.602 million in those years, respectively. Environmental fund pollution abatement receives $634,200 and $468,600, respectively.

Grants fund local waterway repair projects

A continuing environmental-fund grant supports the Green Lake Association's sediment treatment in Silver Creek Estuary and County K Marsh. A two-year grant supports the Town of Washington in Vilas County in dredging the Deerskin River. Another grant helps Wisconsin Rapids rebuild a retaining wall for its Riverbank Project. The law also funds a water-abatement grant for the Town of Norway. The supplied provisions do not state the grant amounts.

Grants fund video for emergency callers

The law creates annual grants from the 911 fund for emergency call centers. Grants support real-time video and other media shared between call centers and people seeking emergency services. The supplied provision does not state the funding amount.

Grants support crime victims and children

The law provides two-year funding for grants to community-based crime victim service providers. These grants supplement federal crime victim grants. It also provides two-year funding for grants to child advocacy centers. The supplied provisions do not state grant amounts or individual service eligibility rules.

Kenosha Dunes gets erosion control funding

Wisconsin's Department of Natural Resources must commit $6 million in available, uncommitted funds to Kenosha Dunes erosion-control projects. The site is part of Chiwaukee Prairie State Natural Area in Kenosha County. The money supports environmental work, not direct household payments.

Local expressway policing receives state aid

The law provides $19.0239 million for expressway policing aid in fiscal year 2025–26. It provides $21.0239 million in 2026–27. The money supports local governments that provide expressway policing.

Local funding for crossings and noise barriers

Washburn County receives $1.9 million in 2025–26 for an underpass beneath State Highway 53 linking the Wild Rivers State Trail to services and facilities. The grant is exempt from specified state aid limits and eligibility rules. During 2025–27, transportation officials must begin a grade-separated South Bridge Connector rail crossing in De Pere, spending no more than $30 million. It crosses the easternmost rail line west of the Fox River. The law also allocates $9.1 million during 2025–27 for noise barriers along I-894 between 76th and 92nd streets and I-41 from 500 feet north of Beloit Road to West Howard Avenue.

More funding supports crime victim assistance

Federal-aid funding for victim assistance is $20.1231 million in 2025–26 and $40.0745 million in 2026–27. The funding supports assistance programs for crime victims. These provisions do not set individual payment amounts or eligibility rules.

More grants support veterans services

The annual Camp American Legion operating grant limit rises from $75,000 to $100,000. Annual county veterans-service grants are $12,300 below 20,000 residents; $14,400 for 20,000–45,499; $16,600 for 45,500–74,999; and $18,800 for 75,000 or more. Counties must meet department standards and certify employment of a qualifying officer; officers chosen after April 15, 2015, must follow the state appointment or election rule. County tiers use the latest official Wisconsin population estimates. Tribal officer grant limits rise from $20,625 to $21,700 annually, requiring a department agreement on the role and goals and a veteran appointed with comparable service duties.

Policing-house grants keep unused funding

Uncommitted money in the specified community-oriented policing-house grant account remains there after the 2023–25 budget period. It does not return to the fund that originally supplied it. The provision does not state the amount retained.

Prison planning targets Green Bay closure

The Building Commission must allocate $15 million for early planning of prison construction projects. These projects must support a corrections reorganization leading to Green Bay Correctional Institution closing by 2029. The law also allocates $1.5 million for a new 16-bed Grow Academy facility in Dane County. Another $1.4 million combined supports projects at Fox Lake, Jackson, and Racine correctional institutions.

State funds arts aid and regranting

State arts aid receives $652,700 in 2025-26 and $697,800 in 2026-27. The Wisconsin regranting program receives another $116,700 in each year. The supplied provisions do not state individual grant amounts or household eligibility rules.

State parks receive facility planning money

The Building Commission allocates $5.407 million for preliminary plans, not completed construction, at state parks and forests. This includes $276,000 for Northern Highland American Legion State Forest vault toilets and $1.147 million for statewide toilets and showers. Boat access planning gets $493,000, while roads and parking get $2.635 million. Entrance and visitor station replacements get $606,000, and replacing Willow River State Park's interpretive center gets $250,000.

State patrol equipment funding becomes broader

The state’s general-fund equipment appropriation now covers state traffic patrol equipment generally. It is no longer limited to in-vehicle cameras, tactical vests, and helmets. The provision does not state a funding amount.

Transportation department funds work zone safety pilot

The Wisconsin Department of Transportation gets $600,000 for a work zone safety pilot in 2025-26. No funding is listed for the pilot in 2026-27.

Unused trail funds move to snowmobile account

Uncommitted money in the specified snowmobile trail and project aid account moves as of June 30, 2025. It goes to the conservation fund and is credited to the snowmobile account. The provision preserves that money for snowmobile-related purposes but does not state the amount.

Water pollution work receives designated funding

The law designates $3.1952 million in 2025-26 and $3.8252 million in 2026-27 for nonpoint source water pollution work. The designation applies to environmental-management receipts, excluding the receipt categories specifically listed in the law. It supports pollution control rather than individual payments.

WisconsinEye endowment grants lose prior limits

The law removes the former $10 million limit and June 1, 2025 deadline for WisconsinEye endowment grants. The Joint Committee on Finance must approve a joint funding request from the secretary and WisconsinEye. Before each payment, WisconsinEye must raise nonstate endowment funds at least equal to that payment. The law sets no replacement payment cap or deadline.

WisconsinEye endowment spending authority lasts longer

The law allows one or more payments to WisconsinEye Public Affairs Network to establish an endowment fund. Spending authority extends through June 30, 2026. The provision does not state the payment amount or create a household payment.

Meat inspection positions continue longer

The law extends two meat inspection project positions for two more years. The positions support inspection services and food safety. The supplied provision does not state the new end date or cost.

Added funding for state veterans homes

In 2025-26, the law transfers $5 million from the general fund to support operations at state veterans homes. The money goes to the Department of Veterans Affairs account for those operations. The transfer does not set individual payments or change resident eligibility.

Care facilities receive operating and debt funds

Mental health and developmental disability facilities receive debt-payment funding of $32.018 million in 2025–26 and $32.9046 million in 2026–27. Energy costs and related assessments receive $6.8034 million and $7.155 million in those fiscal years. Alternative services through institutes and centers receive $16.4357 million and $16.4413 million, respectively. These appropriations support facilities and services, rather than direct household checks.

Community care programs receive grant funding

Community care and treatment grants receive $11.6811 million in fiscal year 2025–26 and $10.6811 million in 2026–27. Federal block grant operations receive $8.0179 million and $7.9936 million in those years. These appropriations support care and treatment programs. They do not specify new household eligibility rules or per-person payments.

Family aid and child care receive funds

Children and family aid payments receive $46.3689 million in fiscal year 2025–26 and $46.5359 million in 2026–27. A child care facility grant receives $2 million in 2025–26 and $0 in 2026–27. These provisions fund aid programs and a facility grant. They do not set individual payment amounts, new eligibility rules, or child care prices.

Funding and provider help for childcare access

The Child Care Access Program gets a $1 million allocation in 2025-26 from funds allocated under state law. A separate budget line provides no money in 2025-26 and $1 million in 2026-27. The Department of Children and Families also must award Wonderschool, Inc., grants to support childcare access. Those grants can fund licensing and certification help, coaching, support services, and tax education for family childcare centers. These provisions do not set direct household payments.

Funding for court-linked treatment and facilities

The law funds court competency exams and treatment, conditional and supervised release, and community supervision services. These services get $29.294 million in fiscal year 2025–26 and $31.3854 million in 2026–27. The Building Commission must allocate $800,000 to plan a health services unit expansion at Sand Ridge Secure Treatment Facility. Another $800,000 funds planning for a north building wet-cell renovation at the Wisconsin Resource Center.

Funding supports disease assistance programs

Disease aid receives $2.436 million in 2025-26 and $2.4942 million in 2026-27. Drug manufacturer rebates provide another $490,800 and $503,900 in those respective years. The supplied provisions do not identify covered diseases, individual eligibility rules, or payment amounts.

Funding supports funeral and burial assistance

The cemetery, funeral, and burial assistance program receives $7.1632 million in 2025-26 and $7.372 million in 2026-27. The appropriation does not state individual eligibility criteria or how much assistance a person receives.

Funding supports mental health disability programs

The law funds agency-supported mental health and developmental-disability programs. It provides about $29.61 million in 2025–26 and $30.37 million in 2026–27. This funding provision does not set individual benefits or change who qualifies.

Funding supports prescription help for seniors

Wisconsin provides about $20.00 million for elderly prescription drug assistance in 2025–26 and $22.80 million in 2026–27. The money supports the prescription assistance program. This funding provision does not change individual eligibility or payment amounts.

Funding supports public health project operations

Federal public health project operations receive $61.6871 million in 2025-26 and $61.6837 million in 2026-27. The funding supports Wisconsin public health programs operating through federal projects. This appropriation does not specify a direct household benefit or an eligibility change.

Funding supports quality assurance service operations

Quality assurance service operations get $6.7774 million in fiscal year 2025–26 and $6.7269 million in 2026–27. The money supports planning, regulation, and delivery of these services. The funding provision does not specify changes to individual rights, eligibility, or service levels.

Funding supports relatives caring for children

Wisconsin provides about $39.22 million in 2025–26 and $40.08 million in 2026–27 for kinship care. The money covers regular and long-term kinship care payments, eligibility assessments, and related tribal administration. It supports caregivers and children who qualify for these programs but does not set each caregiver’s payment.

Grant supports childcare space in Platteville

The Department of Children and Families must award a grant for a childcare facility in the city of Platteville. A government or nongovernment recipient can use it to buy, build, or renovate the facility. The recipient must provide at least $2 million in matching funds. The supplied provision does not state the grant amount.

Grant supports substance treatment for men

Lutheran Social Services of Wisconsin and Upper Michigan receives a $1 million grant in 2025-26. The money supports buying and renovating the Libertas Treatment Center in Chippewa Falls. The facility is designated as a 50-bed treatment center for men with substance use disorders. The grant does not guarantee any person a bed.

Grants support suicide and crisis lifelines

The law provides a two-year appropriation for suicide and crisis lifeline grants under Wisconsin law. The supplied provision does not state the funding amount or define individual service eligibility.

Grants support top-level adult trauma hospitals

The Department of Health Services must award grants to eligible adult trauma hospitals. Hospitals must meet the American College of Surgeons’ criteria for Level I adult trauma centers. The provision does not state grant amounts or provide direct patient payments.

Grants support Wisconsin crisis hotline services

The Department of Children and Families must award grants to organizations serving people contacting 988, or its successor, within Wisconsin. Eligible organizations provide both crisis intervention and crisis care coordination. The law separately appropriates $7 million for suicide and crisis lifeline grants in fiscal year 2025–26. That appropriation is $0 for 2026–27; this does not establish that hotline services end.

Higher funding ceiling for poison control

The annual state funding ceiling for poison control rises from $425,000 to $482,500. Funding supplements poison control operations and statewide data collection and reporting. The Department of Health Services can distribute money to one or more centers, subject to Wisconsin's statutory funding requirement. The new amount remains a maximum, not a guaranteed payment.

More support for community health clinics

Funding for free and charitable clinics rises from $2.25 million to $3 million. Community health centers receive $800,000 in grants. Federally designated health center look-alikes receive $200,000 in grants, with a $100,000 limit per grant. The federal Health Resources and Services Administration must designate look-alike recipients. This money goes to providers, not directly to patients.

Wisconsin Works benefits receive biennial funding

Wisconsin Works benefits receive $26.8065 million in 2025-26 and $26.9877 million in 2026-27. The funding does not set individual benefit amounts or change eligibility.

Classroom agriculture programs receive grant funding

Agriculture-in-the-classroom grants receive $143,900 in each of 2025-26 and 2026-27. The law does not name individual recipients or set each grant's size.

Early college and credential programs funded

Dual enrollment credential grants receive $500,000 in each of fiscal years 2025–26 and 2026–27. The University of Wisconsin-Green Bay's Rising Phoenix Early College High School Program receives $1 million in fiscal year 2025–26. These provisions fund programs rather than set individual student payments or eligibility rules.

Grants support youth learning and jobs

Jobs for America’s Graduates-Wisconsin receives $2 million in 2025–26 and $1 million in 2026–27 for youth eligible for TANF family assistance. Wisconsin Boys and Girls Clubs receive $7.807 million and $3.307 million, respectively, for tutoring, study skills, and career exposure. Up to $1.532 million each year can support BE GREAT: Graduate activities eligible for federal TANF funding. Boys and Girls Clubs grants cannot replace funding for programs already funded when the grants arrive.

Lakeland students get academy funding support

The law provides $250,000 in fiscal year 2025–26 and $500,000 in 2026–27 for Lakeland STAR Academy. The Department of Public Instruction must send the funds to Lakeland Union High School District for the academy. This is school funding, not a direct payment to students or families.

More funding supports libraries and accessibility

Public library systems receive $25.0131 million in 2025–26 and $26.0131 million in 2026–27. Periodical and reference databases, including Newsline for the Blind, receive $3.4863 million and $3.5829 million, respectively. Library service contracts receive $2.0167 million and $2.0641 million in those years. All three funding lines increase in the second year.

Training grants for Wisconsin tribal governments

The Department of Administration must award the Oneida Nation of Wisconsin grants of up to $60,000 each year. The money supports training to improve consultation and communication between tribes and the state. The program must be open to all tribal governments in Wisconsin.

University audits add required compliance checks

The Legislative Audit Bureau must add a compliance review to its annual University of Wisconsin System financial audit. The review checks the university requirements in section 36.11(3)(b). This audit provision does not itself change tuition, household benefits, or university funding.

Virtual reality training joins supervision services

People on probation, parole, or extended supervision can receive education and job training using virtual reality. These community services must provide supervision and support that helps participants complete their supervision terms. Services must also address factors linked to criminal behavior.

Youth Challenge Academy receives education funding

The law provides $1.3721 million in public instruction funds for the Challenge Academy in each fiscal year, 2025–26 and 2026–27. This supports the program rather than a set payment to participants. The funding provision does not state participant eligibility rules.

Baseball park district receives state grants

The local professional baseball park district receives $13.9 million in 2025-26 and $14.5 million in 2026-27. The grants fund the district, not direct payments to households.

Borrowing supports State Fair Park facilities

Wisconsin authorizes up to $17.989 million in borrowing for State Fair Park Board facilities. A separate authorization adds up to $2.5 million for facilities at State Fair Park in West Allis that repay their costs. These authorizations support facilities, not household payments.

Federal money funds ferry infrastructure work

The law makes federal money received for ferry infrastructure available for that work. The money covers building and maintaining ferry boats, terminals, maintenance facilities, and related activities. The supplied provision does not state a dollar amount.

Forest industry gets strategic planning funds

The law provides $1 million in 2025-26 for a forest-industry-wide strategic plan and road map. No money is listed for this purpose in 2026-27.

Forest industry groups receive planning grant

In fiscal year 2025–26, two industry groups jointly receive $1 million to develop a recommended statewide forest-industry plan. The recipients are the Great Lakes Timber Professionals Association and Wisconsin Paper Council. They must give their completed work to the Council on Forestry. The council must report to state officials by December 31, 2027.

Grants fund expansion of broadband service

The law provides $2 million for broadband expansion grants in each budget year, 2025-26 and 2026-27. The supplied provision does not identify which households get service or establish a household payment.

Grants fund planning to preserve farmland

The law provides $210,000 for farmland preservation planning grants in each budget year, 2025-26 and 2026-27. The supplied provision does not state who qualifies or how much each grant pays.

Grants support tribes and headquarters counties

The law provides $11 million for tribal grants in each budget year, 2025-26 and 2026-27. Separately, Wisconsin counties with a federally recognized tribe or band headquarters receive equal annual grants. The supplied provisions do not state the county grant amounts. Transfers into the county-grant account are credited there; unspent, uncommitted balances return to the transfer account each June 30.

Highway borrowing and bridge aid expand

Wisconsin authorizes up to $92.5 million more in borrowing for qualifying design-build highway projects. Eligible categories are state highway rehabilitation, major highway projects, and southeast Wisconsin freeway megaprojects. Scheduled lift-bridge aid can support purposes allowed by the state lift-bridge aid law, not only bridges on connecting highways. The provisions do not set a direct household payment.

Local construction grants get funding

In 2025–26, Wisconsin transfers $50 million in interest earnings to the local construction grant account. The grant program supports local projects serving statewide public purposes. Local government applicants must demonstrate a 50% nonstate match. The transfer does not name grant winners or provide household payments.

Local governments get construction grant support

The law sets up an account for transferred money supporting local construction grants. The grant program allows up to $50 million for projects serving statewide public purposes. Applicant local governments must show a 50% nonstate match.

Local governments get management and grant help

Counties get $563,200 for management assistance in each budget year, 2025-26 and 2026-27. Local governments receive $6.9453 million yearly through the land information program. A continuing appropriation also funds grant-writing and compliance help for cities, villages, towns, and counties. The supplied provisions do not state the amount for that help.

Local roads and bridges gain support

The law adds specified grants to the regular and supplemental local road improvement programs and adds a highway rehabilitation purpose. Agricultural road funding also covers eligible bridges and culverts. County forest road aid uses forestry money in the conservation fund. Cities, villages, and towns can receive reimbursement for approved actual lift-bridge maintenance and operating costs, with records due January 31. Lift-bridge payments depend on available funds and are reduced proportionally when funds fall short.

Local roads and bridges receive aid

In each budget year, 2025-26 and 2026-27, lift bridge aid receives $2.9251 million. County forest road aid receives $328,300 yearly. Another $1 million yearly funds adjustments to certain transportation aid limits; the supplied provision does not identify those limits. Warrens gets $25,000 for its Zeda Street project in 2025-26 through a continuing local government fund appropriation. No additional Zeda Street funding is listed for 2026-27.

Local transportation and cleaner air receive funds

The transportation alternatives program gets $2.0123 million in local money and $7.0493 million in federal money yearly. Congestion and air quality projects get $3.1247 million in local money and $10.719 million in federal money yearly. Both funding packages apply in 2025-26 and 2026-27. The money supports local projects, not direct household payments.

More borrowing supports natural resource facilities

Wisconsin authorizes up to $37.9832 million more in borrowing for Department of Natural Resources facilities. Eligible facilities include offices, laboratories, storage, maintenance, recreation, and fish hatcheries. This authority supports public facilities, not direct household payments.

More borrowing supports state military facilities

Wisconsin authorizes up to $14.2727 million more in borrowing for armories and other military facilities. The authority supports facilities used by the Department of Military Affairs. It does not create individual military benefits or household payments.

Paratransit providers receive service support funds

Paratransit aid receives $3.7814 million in each budget year, 2025-26 and 2026-27. The money supports providers. The supplied provision does not specify changes to rider eligibility, fares, or individual payments.

Rail crossings and bridge receive repair funds

Rail crossing improvements and protective equipment maintenance receive $2.112 million yearly in 2025-26 and 2026-27. Crossing installations receive $1.5957 million yearly, and crossing repair assistance gets $467,300 yearly. Columbia County railroad bridge repairs get $100,000 from the local government fund in 2025-26. No money is listed for that bridge project in 2026-27.

Rail providers receive service funding

Passenger rail service receives $7.3181 million in each budget year, 2025-26 and 2026-27. Separate rail service assistance receives $1.3193 million in state money and $500,000 in local money yearly. These appropriations support rail providers but do not set passenger fares.

Rail, harbor, and aviation projects gain support

The law adds a specified freight rail grant to ongoing funding for railroad property purchases and improvements. It also adds two harbor projects to harbor assistance and administration funding. A specified aviation grant joins ongoing state aviation assistance funding. These provisions do not state grant amounts or identify the projects in detail.

State agencies gain building loan access

During 2025–27, the Building Commission can lend money to state agencies for projects authorized in the state building program. Projects must serve programs not funded by general purpose revenue. Loans can use general-fund-supported borrowing or building trust funds. This authority provides agency financing, not household loans, and states no loan amount.

State building projects keep funding authority

Previously approved state building and financing authority continues during the 2025–27 budget period. Listed projects receive capital improvement funds limited to amounts designated as existing segregated revenue. Up to $20 million remains available for inflation-related project cost overruns. Starting in fiscal year 2025–26, the required qualifications-based architect or engineer selection process covers supervised projects costing at least $15 million. The former threshold was $7.4 million.

State Fair barn redevelopment planning funded

The Building Commission must allocate $4 million for preliminary plans and specifications at State Fair Park. The work covers redevelopment of the swine, sheep, and goat barn area. This money funds planning, not construction or household payments.

State payments support local government services

Municipalities receive $25.5842 million for services in each budget year, 2025-26 and 2026-27. Local governments also receive $400,000 yearly in place of taxes related to the Kickapoo Valley Reserve. Another $35,000 yearly funds payments in place of taxes on Wisconsin trust lands. These payments go to local governments, not directly to households.

Tourism promotion and Taliesin receive funding

The law provides an additional $30 million for tourism marketing in fiscal year 2025–26. This additional marketing account receives no money in 2026–27. During 2025–27, the Department of Tourism must also give Taliesin Preservation, Inc., a grant for restoration projects at Taliesin. The supplied grant provision does not state an amount.

Tourism sites and centers receive funding

Taliesin Preservation, Inc. gets a $5 million grant in 2025-26 through a continuing appropriation. No additional amount is listed for that grant in 2026-27. Regional tourist information centers get $160,000 in each budget year. Northern Great Lakes Center interpretive programs get $89,600 in 2025-26 and $89,900 in 2026-27.

Transportation projects receive development and loan funds

Transportation facility economic assistance and development gets $3.4026 million in state money and $3.5887 million in local money yearly. These amounts apply in both 2025-26 and 2026-27. Infrastructure loans receive $4,600 in state money each year, plus $95,600 in local money for 2025-26 only. The supplied provisions do not state loan recipients or terms.

Health department receives operating funds

Wisconsin health department general operations receive $20.4579 million in 2025-26 and $19.4603 million in 2026-27. Inspector general operations receive $5.6719 million and $5.6568 million, respectively. Federal indirect cost reimbursements receive $6.3403 million and $5.7499 million, respectively. These appropriations support department operations; the supplied provisions do not specify changes to household benefits, eligibility, or legal duties.

Higher childcare payment limits in pilot

A two-year pilot raises monthly maximum childcare payment rates at participating centers. The increase is $200 for a child under 18 months and $100 for a child aged 18 to under 30 months. Centers must be licensed and care for at least nine children unrelated to the provider. They must certify no more than one childcare worker for every seven children aged 18 to under 30 months. Payments go to centers, not directly to families.

Medical college gets eye institute support

The law authorizes a $10 million eye institute construction grant to the Medical College of Wisconsin. The grant requires $31.599 million in nonstate matching funds. The law authorizes up to $10 million in public debt and provides for related principal, interest, and financing payments. It does not create an individual patient benefit or eligibility rule.

More funding supports SNAP job training

Food assistance employment and training administration receives $9.8533 million in 2025–26 and $19.2583 million in 2026–27. A separate federal-aid appropriation provides $25.5125 million and $26.0693 million for the program in those years. These funds support employment and training operations. They do not themselves change grocery benefit amounts or eligibility.

Support payments for Waukesha regional hospitals

Beginning in 2025-26, eligible Waukesha County hospitals receive annual payments in the amounts appropriated. Hospitals must be state-certified, privately owned nonprofits with at least 300 licensed acute-care beds. They must serve multiple counties as regional referral centers providing advanced care. They need at least three specialties: cardiology, oncology, orthopedic surgery, obstetrics with neonatal intensive care, or behavioral health. Annual reports must explain spending and patients served, and attest that funds did not replace other reimbursements.

Driver education grants receive designated transfer money

Money reaching the transportation fund through the specified statutory transfer goes to state-funded driver education grants. The provision gives no transfer amount, individual grant amount, or eligibility rules.

Employment and healthcare training grants funded

The law provides $75,000 for employment grants in each of 2025-26 and 2026-27. The Department of Workforce Development must also allocate $250,000 each year for healthcare industry training grants. These provisions do not identify individual recipients or award amounts.

Employment and mobility transportation receives funding

The law provides $832,600 annually for transportation employment and mobility in fiscal years 2025–26 and 2026–27. This funding provision does not describe services, eligibility rules, or direct household payments.

Grants support recruiting households to Wisconsin

Wisconsin local governments, tribes, and qualifying nonprofits can receive talent-recruitment grants capped at $500,000 per municipality per fiscal year. Applicants must cover at least 20% of costs; local investments and in-kind donations can count. Plans must estimate costs, household goals, incentives per household, and tax and economic effects; prior recipients must have met their previous household goal. Half the grant is paid at signing, and half is held until the recipient reports reaching half its household goal. Households seeking incentives must apply to the recipient, live outside Wisconsin when applying, and have household income of at least $55,000.

Health workforce training programs receive funding

Medical College of Wisconsin family medicine education receives $5.8614 million in 2025–26 and $6.1114 million in 2026–27. Nurse educators receive $5 million in each fiscal year. Allied health education and training grants receive $1.8 million, then $500,000. Grants to establish advanced practice clinician training programs receive $200,000, then $500,000. These appropriations support training programs and educators; they do not set individual awards or change patient coverage.

More aid supports technical college students

Wisconsin provides about $112.31 million in technical college state aid in 2025–26 and $115.12 million in 2026–27. The money supports college education and training. This appropriation does not set tuition savings or direct payments for individual students.

More funding for apprenticeships and tuition reimbursements

Local youth apprenticeship grants receive $12.536 million in 2025-26 and $13.466 million in 2026-27. Workforce-program tuition reimbursements receive $731,300 and $806,700 in those years, respectively. These amounts fund programs; they do not set each participant's payment or add eligibility rules.

Program applicants get two extra years

The law extends the application deadline for the program under section 106.276. The department must receive applications before July 1, 2027, instead of before July 1, 2025. The supplied provision does not identify the program’s benefits or applicant eligibility.

Schools get revised aid and transportation funding

For 2025-26, the law adds $1,578 to a specified school funding calculation. Starting that school year, districts get $450 per pupil living more than 12 miles from school, up from $400. The law also excludes an additional appropriation from the statewide categorical aid calculation. These changes fund schools, not direct payments to families.

Schools receive rural and communications support

Eligible sparsely populated school districts receive $29.51 million in fiscal year 2025–26 and $29.73 million in 2026–27. Educational agencies also receive $12.2833 million each year for telecommunications access. This money supports schools and educational agencies, not direct household payments.

State funds grants to recruit talent

The Wisconsin Economic Development Corporation gets $5 million for talent recruitment grants in 2025-26. The listed amount for 2026-27 is zero. The supplied provision does not state who qualifies or how much each grant pays.

Tribal colleges receive state payments

The law provides $405,000 for tribal college payments in each of fiscal years 2025–26 and 2026–27. The colleges receive the money, not individual students. This provision does not state how payments are divided or how colleges must use them.

Universities receive enrollment and teaching support

Each fiscal year, Wisconsin's university system must allocate $15.25 million to campuses with average enrollment declines over the previous 10 years. Each qualifying campus's share follows its latest available full-time-equivalent enrollment. Another $11.25 million annually is divided based on undergraduate course credits awarded in the latest available academic year. No campus can receive more than 25% of that credit-based allocation. The money goes to institutions, not directly to students.

University campuses receive building planning funds

The Building Commission allocates $30.148 million in university building trust funds for preliminary plans, not direct student payments. This includes $800,000 for Sandburg Hall east tower restrooms and $6.9 million for engineering, science, and physics facilities at Milwaukee. It also includes $10.721 million for campus plants and utilities, $5 million for Madison humanities relocation and demolition, and $6.727 million for Platteville's Ottensman Hall. Another $25.875 million comes from program revenue for preliminary plans. That provides $19.653 million for Madison's west campus research building and parking ramp, plus $6.222 million for systemwide plant and utility work.

Agriculture and food processors receive funding

In each fiscal year of 2025–27, buy-local grants receive $200,000. Dairy processing plant grants receive $600,000 yearly, and meat processing facility grants receive $700,000 yearly. The law also transfers $5 million yearly from a federal-aid account to an agriculture appropriation account. These provisions do not specify individual awards or new recipient eligibility rules.

American Indian economic assistance receives funding

Wisconsin provides $79,500 each fiscal year in 2025–27 for American Indian economic development technical assistance. The provision does not set individual awards or household eligibility.

Earned income tax credits receive funding

Wisconsin transfers $63.3 million to its earned income tax credit appropriation in fiscal year 2025–26. It transfers another $61.8 million in 2026–27. These transfers fund the program; they do not change individual credit amounts or who qualifies.

Funding supports business growth tax credits

For 2025–26 and 2026–27, respectively, business development tax credits receive $22 million each year. Enterprise zone jobs credits receive $32.9 million and $20.8 million. Electronics and information technology manufacturing zone credits receive $17.69 million and $9.85 million. Research credits receive $27.5 million and $30 million. These appropriations fund existing credits without changing eligibility or individual credit amounts.

Funding supports claim of right credits

Wisconsin provides $147,000 in each budget year, 2025–26 and 2026–27, for the existing claim of right tax credit. Taxpayers must qualify under existing law. This appropriation does not change eligibility or set an individual credit amount.

Funding supports earned income tax credits

The law funds Wisconsin’s existing earned income tax credit for eligible claimants. It provides $30.5 million in 2025–26 and $29.8 million in 2026–27. A separate account funded through Temporary Assistance for Needy Families receives $63.3 million and $61.8 million, respectively. These appropriations do not change the credit formula or who qualifies.

Funding supports existing homestead tax credits

Wisconsin provides $32.6 million for the homestead tax credit in 2025–26 and $29 million in 2026–27. Residents must qualify under existing law. This funding provision does not change eligibility or individual credit amounts.

Funding supports farmland preservation tax credits

The law funds two existing farmland preservation credit accounts. One receives $120,000 in 2025–26 and $100,000 in 2026–27. The account covering 2010 and later receives $21.5 million and $21.7 million, respectively. These appropriations do not change who qualifies or individual credit amounts.

Funding supports tobacco tax refund payments

The law provides $21.4 million for cigarette and tobacco product tax refunds in 2025–26 and $20.1 million in 2026–27. Claimants must qualify under existing refund rules. This appropriation does not change eligibility or individual refund amounts.

Funding supports veterans’ property tax credits

The law funds Wisconsin’s existing property tax credit for eligible veterans and surviving spouses. It provides $83 million in 2025–26 and $92.7 million in 2026–27. This appropriation does not change who qualifies or individual credit amounts.

Tax credit holders gain payment options

The law provides payment of specified unused tax credits when they exceed tax due or no tax is due. Other specified credits can transfer to taxpayers subject to Wisconsin individual, corporate, or insurance-company taxes. Transfers require notice, documents, and revenue department certification. New holders can use credits only in years when the original claimant could use or carry them forward. Refunds based on certified amounts earn no interest.

Drivers get paid specialty plate choices

The law creates optional black plates with white lettering and retro yellow plates with black lettering. Each style requires payment before issue or renewal. Annual plates cost $25; biennial plates cost $50 in the first year or $25 in the second year. Revenue above the lesser of $23,700 or actual startup production costs goes to the transportation fund.

Drivers pay higher vehicle fees

Beginning October 1, 2026, initial and transfer vehicle titles cost $207 instead of $157; qualifying transfers from a deceased person remain fee-free. That waiver covers immediate family members and a surviving domestic partner under Wisconsin law. Replacement plates cost $6 each instead of $4; lost or destroyed plates require proof, while illegible or renewal-required replacements require destroying old plates. A Class D-only license costs $32.50 instead of $24 for issuance or renewal, excluding probationary licenses. Weight-based registration fees also rise: the 8,000-pound category increases from $106 to $117, and the 80,000-pound category from $2,560 to $2,816.

New fee for vehicle registration plates

Beginning October 1, 2026, Wisconsin charges $6 for each newly issued registration plate, on top of other registration fees. This charge does not apply to replacement plates when a separate replacement fee is collected.

Park visitors face higher fees

For out-of-state plates, annual park admission rises from $37.50 to $49.50; the repeat rate rises from $20 to $32. The repeat rate requires the applicant or a household member to own a vehicle with a current annual pass. Daily out-of-state rates rise to $19.85–$24.85 for vehicles, $24.85–$29.85 for motor buses, and $9.85–$14.85 for buses mainly carrying Wisconsin nursing-home residents—up $9, $10, and $4. The nonresident camping cap rises from $45 to $50 nightly, but officials set actual charges and statutory exceptions still apply. Using campsite electricity costs $15 nightly instead of $10, or $25 instead of $15 at Devil’s Lake, High Cliff, Kohler-Andrae, Peninsula, and Willow River.

Five state call-center positions get end date

Five call-center office operations project positions at the Department of Safety and Professional Services end September 30, 2028. The provision does not determine each employee's later job or pay.

State workers lose cash compensatory-time payouts

Wisconsin state employees cannot receive cash payouts for accrued compensatory time under this provision.

Bingo and raffle licenses cost more

Bingo license fees rise from $10 to $20 per proposed occasion. The designated member’s annual license rises from $5 to $10. The application fee for organizations covered by the specified bingo application rule also rises from $5 to $10. Raffle licenses cost $50 instead of $25, paid with the application.

Community flood grants lack second-year funding

Pre-disaster flood resilience grants receive $2 million in 2025-26 and no funding in 2026-27. The grants support eligible Wisconsin communities preparing for floods, not direct payments to residents.

Counties pay more for juvenile care

Counties pay $2,501 per person daily for covered juvenile correctional care from July 1, 2025, through June 30, 2026. The daily rate rises to $2,758 from July 1, 2026, through June 30, 2027. It covers Type 1 juvenile correctional facility care and care for juveniles transferred from a juvenile correctional institution. The assessment falls on counties, not directly on families.

Public safety communications get one-year funding

Wisconsin provides $79.7464 million for its statewide public safety communication system in fiscal year 2025–26. It also provides $10 million for communication upgrade grants that year. Both appropriations receive no funding in 2026–27. These amounts do not establish how local services change.

Search and rescue funding falls next year

The urban search and rescue task force receives $3 million through the local government fund in 2025-26. Funding falls to $1.5 million in 2026-27. The money supports task force operations, not household payments.

Victim services get one-year funding

Wisconsin provides $20 million for community-based crime victim services in fiscal year 2025–26. This appropriation receives no funding in 2026–27. The provision does not set individual aid amounts or say which services change.

Eye institute grant requires plan approval

The Building Commission cannot award the Medical College of Wisconsin eye institute construction grant without approved project plans. The Department of Administration must review and approve those plans. The department cannot supervise project work or award project contracts. The law also exempts this project from section 16.87.

Less funding for case management supplements

Wisconsin reduces annual funding for case management supplement payments to individuals from $2.7 million to $1 million. The provision does not identify which recipients' payments change or by how much.

Medical Assistance program aid edges down

Medical Assistance interagency and intra-agency aids receive $30.9981 million in fiscal year 2025–26 and $30.8935 million in 2026–27. This is one program aid appropriation, not the full Medical Assistance budget. The provision does not change stated eligibility, coverage, or individual benefit amounts.

School funding falls across targeted programs

School mental health grants fall from $40 million in fiscal year 2025–26 to $10 million in 2026–27. Early literacy support gets $37.1 million in 2025–26 and no funding from this appropriation in 2026–27. Per-pupil aid for qualifying districts falls from $579.5265 million to $574.7206 million. A school transportation aid formula also lowers its multiplier from 1.4 to 1.35 times statewide transportation costs divided by statewide membership. These changes do not set family charges or end the literacy initiatives themselves.

Technical colleges receive smaller second-year grants

Grants to technical college district boards total $30.1242 million in fiscal year 2025–26. Funding falls to $25.1242 million in 2026–27, a $5 million decrease. The provision does not set tuition changes or say which student services change.

Wisconsin universities face staffing and hiring-fund limits

Wisconsin universities must maintain covered systemwide positions at January 1, 2024, levels under the Regents' December 13, 2023, resolution. The rule covers general-purpose- and program-revenue-funded positions through and after December 31, 2026. Madison's chancellor cannot create or abolish positions inconsistently with it. The Regents must also submit a plan for specified funds to attract faculty in high-demand fields. Those funds can support only uses approved by the Joint Committee on Employment Relations.

Wisconsin university upgrades must follow project lists

Specified Wisconsin university building funds must go to named projects rather than other campus uses. Group I renewal money is restricted to 17 projects, and Group II money to 12 projects. Instructional-space money is restricted to 10 laboratory, classroom, and related projects. The lists cover campuses across the university system. These provisions do not state total funding amounts.

Film businesses face credit limits

The state film office can allocate no more than $5 million in film tax credits each fiscal year. One applicant can receive no more than $1 million per fiscal year. Film credits also fall under existing income addback rules for specified pass-through businesses and their owners. Those rules cover credits passed through and certain credits retained after the business adds them to income.

Medicaid chiropractic care follows revised coverage rules

Wisconsin Medical Assistance covers chiropractor services subject to a separate statutory coverage requirement. The supplied provision does not explain that requirement. It does not establish whether patients gain or lose access to care.

Prize payments follow updated withholding rules

Licensed race sponsors must withhold Wisconsin income tax from qualifying pari-mutuel winnings payments over $1,000. Buyers of assigned Wisconsin lottery prizes must withhold tax from the purchase payment. Both rules use the highest applicable individual income-tax rate. Withholding lowers the immediate payment but counts toward the recipient's tax bill.

Workers get updated tax withholding tables

Wisconsin's revenue department must update withholding tables to reflect changes in listed tax rates and dollar amounts. Updates can change how much state tax comes out of workers' paychecks. Withholding counts toward, but does not set, the final yearly tax bill.

Child care centers get licensing rules

Wisconsin creates a licensing category for centers serving 4–12 children, generally using 4–8-child center rules, including children-per-provider limits. These centers can have no more than two providers caring for children at once; the state can impose different safety rules. Centers licensed for 4–12 children pay $60.50 every two years. Centers licensed for 13 or more pay $30.25 plus $16.94 per licensed child every two years. Continuing centers pay by their license continuation date; new centers pay at least 30 days before opening.

Cleanup balance shifts to environmental management

Uncommitted money in the specified 5R processors cleanup account moves on the subsection’s effective date. The environmental fund’s environmental management account receives the money. This redirects the balance from the specific cleanup account to environmental management. The provision does not state the amount transferred.

Enforcement agent shifts focus to alcohol

Specified alcohol-related receipts fund one special agent dedicated to alcohol enforcement. Funding for this position no longer covers tobacco enforcement. The change redirects existing enforcement resources rather than adding household fees or duties.

Wildlife gains funding from forestry account

The law moves $15 million from the conservation fund's forestry account to its fish and wildlife account in each budget year. That adds $30 million for fish and wildlife while removing the same amount from the forestry account. The state also gains authority to borrow up to $12.523 million more for recreation facilities and fish hatcheries.

Eye institute grant requires outside funding

The Building Commission can authorize up to $10 million in state-backed borrowing for a Medical College of Wisconsin grant. It funds construction and equipment for a new eye institute in Wauwatosa. Before approval, the college must secure at least $31.599 million from nonstate sources. If the facility is not used as an eye institute, the state retains an ownership interest equal to its grant.

Construction grants require matching private funding

The Building Commission can award up to $50 million total for construction projects serving a statewide public purpose. A city, village, or town must apply for the nonstate organization that owns the project. Before initial review, the organization must secure nonstate funding covering at least 50% of total project costs. The Department of Administration must approve construction plans. If the space stops serving its designated public purpose, the state retains an ownership interest equal to its grant.

Hospital assessment money follows revised funding rules

The hospital assessment fund includes receipts from critical access hospitals and other hospitals. Receipts fund specified Medicaid payments, hospital supplements, and refunds, excluding separately appropriated university money and transfers to the Medicaid trust fund. The trust-fund appropriation removes one listed refund use but keeps another; this does not itself abolish refund rights. Federal approval delays pushing implementation past October 1, 2025, require proportionate assessment reductions. Reductions count full calendar quarters between July 1, 2025, and implementation.

School revenue limits use revised calculations

School districts must include payments under section 79.0965 when calculating revenue counted toward their legal limits. The law excludes payments under sections 79.096(3) and 79.0965(3) tied to terminated tax incremental districts. Thus, the formula counts some payments while leaving those specified payments outside the limit. It does not set any household’s property-tax bill.

Workers' compensation medical fees face payment checks

The state must deny disputed workers' compensation medical fees it finds unreasonable or not allowed. Insurers and self-insured employers must provide bills, medical records, and requested information for hospital fee-schedule disputes. Without enough information to confirm the schedule applies, the state must find it does not apply. Without enough information to establish an excessive fee, the state must allow the fee and order payment.

Updated tax rates for trusts

The law updates which income-tax rate provisions apply to estates and certain trusts. Electing small business trusts pay the highest applicable rate. Qualified funeral trusts are covered when they make the federal election under Internal Revenue Code section 685. The provision does not establish the resulting change in each trust's tax bill.

Sponsors & Cosponsors

Sponsor

Committee on Finance
Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 372 • No: 287

Senate vote • 7/2/2025

Senate Amendment 1 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 2 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 3 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 4 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 5 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 6 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 7 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 8 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 11 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 12 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 9 to Senate Substitute Amendment 2 rejected, Ayes 18, Noes 15

Yes: 18 • No: 15

Senate vote • 7/2/2025

Senate Amendment 10 to Senate Substitute Amendment 2 rejected, Ayes 17, Noes 16

Yes: 17 • No: 16

Senate vote • 7/2/2025

Senate Amendment 26 to Senate Substitute Amendment 2 adopted, Ayes 20, Noes 13

Yes: 20 • No: 13

Senate vote • 7/2/2025

Senate Substitute Amendment 2 adopted, Ayes 19, Noes 14

Yes: 19 • No: 14

Senate vote • 7/2/2025

Move to call the question, Ayes 22, Noes 11

Yes: 22 • No: 11

Senate vote • 7/2/2025

Passed, Ayes 19, Noes 14

Yes: 19 • No: 14

House vote • 7/2/2025

Read a third time and concurred in, Ayes 59, Noes 39

Yes: 59 • No: 39

Senate vote • 7/2/2025

Senate Amendment 13 to Senate Substitute Amendment 2 laid on table, Ayes 18, Noes 15

Yes: 18 • No: 15

Actions Timeline

Failed to pass partial veto notwithstanding the objections of the Governor pursuant to Joint Rule 82
5/13/2026Senate
Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)
5/12/2026Senate
LRB correction (Senate Amendment 2 to Senate Substitute Amendment 2)
7/17/2025Senate
Published 7-3-2025
7/3/2025Senate
Report approved by the Governor with partial veto on 7-3-2025. 2025 Wisconsin Act 15
7/3/2025Senate
Presented to the Governor on 7-3-2025
7/3/2025Senate
Report correctly enrolled
7/3/2025Senate
LRB correction (Senate Substitute Amendment 2)
7/3/2025Senate
LRB correction (Senate Amendment 26 to Senate Substitute Amendment 2)
7/3/2025Senate
Received from Assembly concurred in
7/3/2025Senate
Ordered immediately messaged
7/2/2025House
Read a third time and concurred in, Ayes 59, Noes 39
7/2/2025House
Rules suspended
7/2/2025House
Ordered to a third reading
7/2/2025House
Read a second time
7/2/2025House
Rules suspended to withdraw from Senate message and take up
7/2/2025House
Read
7/2/2025House
Received from Senate
7/2/2025House
Ordered immediately messaged
7/2/2025Senate
Passed, Ayes 19, Noes 14
7/2/2025Senate
Move to call the question, Ayes 22, Noes 11
7/2/2025Senate
Read a third time
7/2/2025Senate
Rules suspended to give bill its third reading
7/2/2025Senate
Ordered to a third reading
7/2/2025Senate
Senate Substitute Amendment 2 adopted, Ayes 19, Noes 14
7/2/2025Senate

Bill Text

Senate Amendment 26
7/2/2025
HTML PDF
Senate Substitute Amendment 2
7/1/2025
HTML PDF
Bill Text
HTML PDF

Related Bills

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How does this bill affect your finances?

Bill Overview

Analyzed Economic Effects

High Impact

New tax credits help film startups

New tax credits support Wisconsin productions

Funding supports prisons and correctional facilities

Funding keeps mental health facilities operating

Funding supports Medicaid and community care

Funding supports Wisconsin Medicaid health benefits

Local governments receive budget support

State building projects receive major financing

State can refinance debt for savings

Counties and towns get transportation aid

Highways receive repair and operating funds

Funding supports hospitals and surgical care

More borrowing authority supports university facilities

University campuses receive major building investments

Funding supports homeowner property tax credits

Medium Impact

Transportation support for seniors and disabled people

Foster families get new monthly rates

Virtual mental health help for students

Hospital bill limits protect injured workers

New school readiness option for four-year-olds

Permanently disabled workers get annual increases

Child care pilot changes staffing and payments

Correctional facilities gain more borrowing authority

County youth aid gets funding limits

Counties receive family services and treatment funding

Funding for child welfare and adoption

Funding for childcare oversight and quality

Funding supports child care for families

Funding supports prescription help for seniors

Local governments get tax replacement aid

Lottery retailers receive compensation funding

More borrowing for veterans facilities

More borrowing supports state building projects

Freight rail and ports receive funding

Local roads and bridges receive funding

Public transit systems receive operating aid

Water loan programs gain financing authority

Wisconsin airports receive project funding

Funding supports health insurance reinsurance payments

Funding supports public benefit administration

Hospitals receive larger Medicaid payment calculations

More borrowing for mental health facilities

Funding supports housing and homeless assistance

More funding supports charter school students

More funding supports school choice programs

More funding supports special education services

College instructors face minimum teaching loads

Film applicants face audits and disclosures

Child care quality funding ends

Major highway funding dips in second year

Health insurance stability spending faces annual cap

Benefit operations funding shifts between budget years

Low Impact

Utility aid funded for low-income households

Higher monthly payments for kinship caregivers

More emergency and energy assistance funding

Public safety workers get hearing protection

Readiness hours count toward child care assistance

Tribal elders receive food box program funding

Veterans receive assistance and transportation support

College grants funded across school types

College scholarships receive two-year funding

Injured workers get compensation rate update exception

Nursing student loans receive funding

Targeted college student aid receives funding

Teacher loan programs receive state funding

University transfer students keep core credits

Veterans and dependents get education funding

Veterans receive job and retraining funding

Exempt retirement income avoids state penalties

Child care centers gain assistant hiring flexibility

Alcohol regulation gets dedicated operating funds

Annual grants support tribes and bands

Corrections services and job training funded

Counties receive 42 assistant prosecutor positions