# Wisconsin SB896: An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes; Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (FE)

Wisconsin SB896, An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes; Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (FE), is a 2025-2026 Wisconsin Legislature (Biennial Session) Senate bill sponsored by Mary Felzkowski (Republican), Howard Marklein (Republican); status failed, last action 2026-03-23 (Failed to pass pursuant to Senate Joint Resolution 1) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WI-SB896-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin SB896
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes; Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (FE)
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-27
- Last action: 2026-03-23, Failed to pass pursuant to Senate Joint Resolution 1
- Sponsors: Mary Felzkowski (Republican), Howard Marklein (Republican)
- Cosponsors: 10
- Subjects: Sen Bill 896, Business, Franchise -- Taxation, Income tax -- Credit, Insurance -- Health
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Mary Felzkowski (Republican), Senate
- Sponsor: Howard Marklein (Republican), Senate
- Cosponsor: Scott Allen (Republican), House
- Cosponsor: Elijah Behnke (Republican), House
- Cosponsor: Barbara Dittrich (Republican), House
- Cosponsor: Dean Kaufert (Republican), House
- Cosponsor: Daniel Knodl (Republican), House
- Cosponsor: Rob Kreibich (Republican), House
- Cosponsor: Clint Moses (Republican), House
- Cosponsor: Jeffrey Mursau (Republican), House
- Cosponsor: Jerry O'Connor (Republican), House
- Cosponsor: Sylvia Ortiz-Velez (Democratic), House

## Actions (5)

- 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (Senate)
- 2026-02-20: Fiscal estimate received (Senate)
- 2026-02-13: Representative Ortiz-Velez added as a cosponsor (Senate)
- 2026-01-27: Read first time and referred to Committee on Agriculture and Revenue (Senate)
- 2026-01-27: Introduced by Senators Marklein and Felzkowski; cosponsored by Representatives Kaufert, Moses, Allen, Behnke, Dittrich, Knodl, Kreibich, Mursau and O'Connor (Senate)

## Bill text

- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB896), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB896.pdf)

## Related bills

- AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE) (signed)
- AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2), 49.45 (30j) (a) 1., 51.03 (6) (a), 55.043 (1m) (a) 4., 146.81 (1) (hg), 146.8… (signed)
- AB1027: An Act Relating to: requiring information relating to the food stamp program to be compiled and provided to the U.S. Department of Agriculture. (FE) (vetoed)
- SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 71.63 (6) (n) (intro.); to amend 71.05 (6) (b) 19. cm., 71.05 (6) (b) 19. dm., 71… (vetoed)
- AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowingly covering organ transplantation and related care under health insurance polici… (vetoed)
- SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of the statutes; Relating to: an income and franchise tax exemption for broadb… (vetoed)

## Sources
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB896)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB896.pdf)

## Related
- [AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction fo…](https://policyrisk.com/state-bill/WI-AB913-2025)
- [AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2…](https://policyrisk.com/state-bill/WI-AB80-2025)
- [AB1027: An Act Relating to: requiring information relating to the food stamp program to…](https://policyrisk.com/state-bill/WI-AB1027-2025)
- [SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 7…](https://policyrisk.com/state-bill/WI-SB36-2025)
- [AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowing…](https://policyrisk.com/state-bill/WI-AB674-2025)
- [SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp…](https://policyrisk.com/state-bill/WI-SB176-2025)
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Source: PRIA, https://policyrisk.com/state-bill/WI-SB896-2025 (as of 2026-10-17).