All Roll Calls
Yes: 132 • No: 0
Sponsored By: Rachael Cabral-Guevara (Republican), Howard Marklein (Republican), Steve Nass (Republican)
Signed by Governor
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15 provisions identified: 5 benefits, 9 costs, 1 mixed.
Married couples filing jointly can claim a Wisconsin credit worth 3% of the lower-earning spouse's earned income. The annual credit is capped at $480. Neither spouse can reduce gross income under federal tax code section 911 or 931 and claim this credit.
For tax years beginning after December 31, 2015, the production credit equals 7.5% of eligible qualified production activities income. This replaces the earlier provision listing several percentages. For individual business claimants, the credit cannot exceed Wisconsin income tax imposed under section 71.02. The applicable production-credit limits also apply to corporate claims.
The law repeals many corporate, insurer income-tax, and business development credits. It also removes related credits from combined-group tax calculations and the jobs credit from an insurer estimated-payment calculation. Businesses lose tax breaks authorized only by the repealed provisions as the repeals take effect. Existing sunset and carryforward rights remain protected where the law expressly preserves them.
Corporations operating inside and outside Wisconsin use a sales-based income split when allocation and separate accounting are unavailable. The calculation first deducts specified income assigned by property location or the recipient's residence. The sales factor then assigns remaining net income to Wisconsin. This can raise or lower Wisconsin taxable income depending on the corporation's circumstances.
You can claim Wisconsin's section 71.07(6e) credit even when you or your spouse claims the section 71.07(3m) credit. Both claims can cover the same tax year. The bar still applies if either spouse claims a section 71.07(9), subchapter VIII, or subchapter IX credit that year. The supplied text does not identify these credits' purposes or amounts.
The law removes compensation exclusions from specified Wisconsin research-credit calculations for individual business claimants, corporations, and insurers. Eligible claimants can count the affected compensation as research expenses, potentially increasing their credits. Research must be conducted in Wisconsin, and the expenses must qualify for the applicable credit. Some affected calculations cover tax years beginning before January 1, 2015.
Out-of-state businesses get favorable income-apportionment treatment for qualifying disaster relief work in Wisconsin. Temporarily brought-in property, pay to out-of-state employees doing that work, and receipts from the work are excluded from specified measures. These exclusions limit how the work increases income assigned to Wisconsin for tax purposes.
The law narrows the Wisconsin subtraction for employment-related expenses claimed under federal tax code section 21. Only the amount allowed under the remaining state provision applies. Nonresidents and part-year residents prorate it based on their share of specified income taxed by Wisconsin. A smaller subtraction can mean a higher state tax bill.
The law repeals two individual income tax credits under Wisconsin sections 71.07(4n) and 71.07(5g). People who qualified lose those tax breaks when the repeals take effect. The supplied text does not identify the credits' purposes, eligibility rules, or dollar amounts.
Race sponsors and managers withhold Wisconsin tax from pari-mutuel winnings over $1,000 at the highest individual income-tax rate. Buyers of lottery-prize assignments use the same rate when withholding from their payments. Withholding reduces the money recipients receive upfront; it does not itself increase their final tax bill. The supplied text does not state the rate.
Pass-through entities subject to Wisconsin's section 71.775(2) withholding tax must make estimated withholding payments in four installments. The law removes an exception to that requirement. Affected entities must plan for these payments, which can change when money is available to businesses and owners.
The law repeals the income-tax donation checkoff under section 71.10(5fm) and removes its exception from the temporary-checkoff ban. Temporary individual income-tax checkoffs are no longer allowed. Taxpayers lose that donation option, and its beneficiaries lose that route for receiving contributions.
Football donation revenue is removed from the sources deposited into the district's stadium maintenance and operating fund. The fund loses that designated revenue source. The supplied text does not say where the money goes instead or establish any change to household costs.
Specified enterprise-zone, research, and related business credits can offset income tax under Wisconsin section 71.02, not section 71.08 tax. Claimants must still qualify for each credit. The same tax-use restriction applies to the development corporation's credit allocations under section 234.45 for tax years beginning after December 31, 2017. That allocated credit cannot exceed section 71.02 tax owed.
The law repeals four provisions that authorize credits against Wisconsin insurer fees. Insurers lose those fee reductions as the repeals take effect. The supplied text does not establish whether insurers pass any added cost to policyholders.
Rachael Cabral-Guevara
Republican • Senate
Howard Marklein
Republican • Senate
Steve Nass
Republican • Senate
Lindee Brill
Republican • House
Robert Brooks
Republican • House
Barbara Dittrich
Republican • House
Rick Gundrum
Republican • House
Daniel Knodl
Republican • House
Rob Kreibich
Republican • House
Paul Melotik
Republican • House
David Murphy
Republican • House
Adam Neylon
Republican • House
Jerry O'Connor
Republican • House
William Penterman
Republican • House
Jim Piwowarczyk
Republican • House
Chuck Wichgers
Republican • House
Robert Wittke
Republican • House
All Roll Calls
Yes: 132 • No: 0
House vote • 1/13/2026
Read a third time and concurred in, Ayes 99, Noes 0
Yes: 99 • No: 0
Senate vote • 11/18/2025
Read a third time and passed, Ayes 33, Noes 0
Yes: 33 • No: 0
Published 3-28-2026
Report approved by the Governor on 3-27-2026. 2025 Wisconsin Act 118
Presented to the Governor on 3-26-2026
Report correctly enrolled
LRB correction
LRB correction (Senate Amendment 1)
Received from Assembly concurred in
Ordered immediately messaged
Read a third time and concurred in, Ayes 99, Noes 0
Rules suspended
Ordered to a third reading
Read a second time
Rules suspended to withdraw from calendar and take up
Placed on calendar 1-13-2026 by Committee on Rules
Read first time and referred to committee on Rules
Received from Senate
Ordered immediately messaged
Read a third time and passed, Ayes 33, Noes 0
Rules suspended to give bill its third reading
Ordered to a third reading
Withdrawn from joint committee on Finance and taken up
Referred to joint committee on Finance
Senate Amendment 1 adopted
Read a second time
Placed on calendar 11-18-2025 pursuant to Senate Rule 18(1)
Senate Amendment 1
11/6/2025
Bill Text
AB913, An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE)
AB80, An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2), 49.45 (30j) (a) 1., 51.03 (6) (a), 55.043 (1m) (a) 4., 146.81 (1) (hg), 146.89 (1) (r) 6., 146.89 (1) (r) 7., 146.997 (1) (d) 11., 252.14 (1) (ar) 7., 252.15 (1) (er), 253.10 (2) (f), 303.08 (1) (f), 440.03 (13) (b) (intro.), 440.15, 446.01 (1v) (m), 450.10 (3) (a) 10., 457.01 (1c), 457.01 (1r), 457.01 (10), 457.02 (5) and (5m), 457.03 (2), 457.033, 457.035 (2), 457.04 (1), 457.04 (2), 457.04 (4), 457.04 (7), 457.09 (4) (b) 1., 457.09 (4) (b) 2., 457.24 (1), 457.26 (2) (intro.) and 905.04 (1) (g); to repeal and recreate 632.89 (1) (dm); to create 14.898, 440.03 (11m) (c) 2v., 440.03 (13) (c) 1. id., 457.01 (5g), 457.01 (5j), 457.01 (12), 457.08 (4m), 457.25 (1g) and subchapter III of chapter 457 [precedes 457.70] of the statutes; Relating to: ratification of the Social Work Licensure Compact. (FE)
SB45, An Act; Relating to: state finances and appropriations, constituting the executive budget act of the 2025 legislature. (FE)
AB1034, An Act to amend 20.285 (1) (gj); to create 20.285 (1) (cj), 20.285 (1) (ck), 20.285 (1) (cL) and 36.11 (12) of the statutes; Relating to: name, image, and likeness rights for University of Wisconsin System student athletes; maintenance costs for University of Wisconsin–Madison intercollegiate athletic facilities; and making an appropriation. (FE)
AB650, An Act to amend 20.445 (1) (aL) of the statutes; Relating to: funding for identity verification under the unemployment insurance law and making an appropriation. (FE)
SB531, An Act to create 632.11 of the statutes; Relating to: postloss assignment of rights or benefits under property insurance policies to residential contractors and providing a penalty. (FE)