Senate Bill 794
Pass-through entity audits. (FE)
Became law
The governor signed it on Apr 15, 2022. It's .
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Introduced, passed
Dec 17, 2021
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Committee, passed
Approved
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Senate vote, passed
Passed Jan 25, 2022
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Assembly vote, passed
Passed 95 to 0
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Governor, passed
Signed
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Law, here now
2021 Wisconsin Act 262
Latest entry in the official record, Apr 15, 2022: “Published 4-16-2022”
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Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
What it does
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill makes various changes related to conducting tax audits of pass-through entities such as partnerships, limited liability companies, and tax-option corporations. Under the bill, the Department of Revenue may do all of the following with regard to an audit of a pass-through entity:
1. Assess and collect additional tax from a pass-through entity on income otherwise reportable by its pass-through members. Under the bill, a “pass-through member” is, generally, a partner in a partnership, member of a limited liability company, shareholder in a tax-option corporation, a beneficiary of an estate or a trust, or any other person who derives a tax benefit from a pass-through entity.
Read the full summary Show less
2. Direct the secretary of the Department of Administration to refund to a pass-through entity that part of an overpayment paid by the pass-through entity and not by the entity's pass-through members.
3. Assess an adjustment to reduce a tax credit to a pass-through entity if the pass-through entity previously computed the credit and reported the credit to its pass-through members.
4. Assess an adjustment to increase a tax credit to offset additional tax assessed to a pass-through entity.
5. Assess any pass-through member of a pass-through entity for additional tax otherwise owed by one or more of the pass-through members.
Who's behind it
2 senators are its . All 2 are Republicans.
4 more lawmakers .
See all 6 names Hide the names
Authors (2)
- Dale Kooyenga · Republican, Senate
- Howard Marklein · Republican, Senate
Signed on in support (4)
- Dave Armstrong · Republican, Assembly
- Rob Brooks · Republican, Assembly
- Dan Knodl · Republican, Assembly
- Bob Wittke · Republican, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
Versions and amendments
Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.
How lawmakers voted
There were 6 votes on this bill.
Senate Committee on Financial Institutions and Revenue vote on an amendment
Passed, 5 to 0 · Jan 14, 2022
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Amendment 2 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0”. Official record · This vote on its own page
Senate Committee on Financial Institutions and Revenue vote to recommend it
Passed, 5 to 0 · Jan 14, 2022
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0”. Official record · This vote on its own page
Senate vote
Passed, 3 to 2 · Jan 21, 2022
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2”. Official record · This vote on its own page
Senate vote
Passed, 3 to 2 · Jan 21, 2022
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2”. Official record · This vote on its own page
Senate vote to pass it
Passed, 32 to 0 · Jan 25, 2022 · 1 didn't vote
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (32)
- Alberta Darling (R, 8)
- André Jacque (R, 1)
- Bob Wirch (D, 22)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Dale Kooyenga (R, 5)
- Dan Feyen (R, 20)
- Devin LeMahieu (R, 9)
- Duey Stroebel (R, 20)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Janet Bewley (D, 25)
- Janis Ringhand (D, 15)
- Jeff Smith (D, 31)
- Jerry Petrowski (R, 29)
- Joan Ballweg (R, 14)
- John Jagler (R, 13)
- Jon Erpenbach (D, 27)
- Julian Bradley (R, 28)
- Kathleen Bernier (R, 23)
- Kelda Roys (D, 26)
- LaTonya Johnson (D, 6)
- Lena Taylor (D, 4)
- Mary Felzkowski (R, 12)
- Melissa Agard (D, 16)
- Patrick Testin (R, 24)
- Rob Cowles (R, 2)
- Rob Stafsholt (R, 10)
- Roger Roth (R, 19)
- Steve Nass (R, 11)
- Tim Carpenter (D, 3)
- Van Wanggaard (R, 21)
Didn't vote (1)
- Chris Larson (D, 7)
Official motion: “PASSAGE”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 95 to 0 · Feb 23, 2022 · 4 didn't vote
See how each of the 99 representatives voted Hide the names
D: Democrat, R: Republican
Yes (95)
- Adam Neylon (R, 15)
- Alex Dallman (R, 39)
- Amy Loudenbeck (R, 31)
- Barbara Dittrich (R, 99)
- Bob Wittke (R, 63)
- Calvin Callahan (R, 35)
- Christine Sinicki (D, 20)
- Chuck Wichgers (R, 84)
- Cindi Duchow (R, 97)
- Clint Moses (R, 92)
- Cody Horlacher (R, 33)
- Dan Knodl (R, 24)
- Daniel Riemer (D, 7)
- Dave Armstrong (R, 67)
- Dave Considine (D, 81)
- Dave Murphy (R, 56)
- David Steffen (R, 4)
- Deb Andraca (D, 23)
- Dianne Hesselbein (D, 27)
- Don Vruwink (D, 43)
- Donna Rozar (R, 69)
- Dora Drake (D, 4)
- Elijah Behnke (R, 6)
- Evan Goyke (D, 18)
- Francesca Hong (D, 76)
- Gae Magnafici (R, 28)
- Gary Hebl (D, 46)
- Gary Tauchen (R, 6)
- Gordon Hintz (D, 54)
- Greta Neubauer (D, 66)
- James Edming (R, 87)
- Janel Brandtjen (R, 22)
- Jeff Mursau (R, 36)
- Jeremy Thiesfeldt (R, 52)
- Jesse James (R, 23)
- Jessie Rodriguez (R, 21)
- Jill Billings (D, 95)
- Jim Steineke (R, 5)
- Jimmy Anderson (D, 47)
- Jodi Emerson (D, 91)
- Joe Sanfelippo (R, 15)
- Joel Kitchens (R, 1)
- John Macco (R, 88)
- John Spiros (R, 86)
- Jon Plumer (R, 42)
- Jonathan Brostoff (D, 19)
- Kalan Haywood (D, 16)
- Ken Skowronski (R, 82)
- Kevin Petersen (R, 57)
- Kristina Shelton (D, 90)
- LaKeshia Myers (D, 12)
- Lee Snodgrass (D, 52)
- Lisa Subeck (D, 79)
- Loren Oldenburg (R, 96)
- Marisabel Cabrera (D, 9)
- Mark Born (R, 37)
- Mark Spreitzer (D, 15)
- Michael Schraa (R, 53)
- Mike Kuglitsch (R, 84)
- Nancy VanderMeer (R, 70)
- Nick Milroy (D, 73)
- Pat Snyder (R, 85)
- Paul Tittl (R, 25)
- Rachael Cabral-Guevara (R, 19)
- Rick Gundrum (R, 58)
- Rob Brooks (R, 59)
- Rob Summerfield (R, 68)
- Rob Swearingen (R, 34)
- Robin Vos (R, 33)
- Robyn Vining (D, 13)
- Ron Tusler (R, 3)
- Samantha Kerkman (R, 61)
- Samba Baldeh (D, 48)
- Sara Rodriguez (D, 13)
- Scott Allen (R, 82)
- Scott Krug (R, 72)
- Shae Sortwell (R, 2)
- Shannon Zimmerman (R, 30)
- Shelia Stubbs (D, 78)
- Sondy Pope (D, 80)
- Steve Doyle (D, 94)
- Sue Conley (D, 44)
- Supreme Moore Omokunde (D, 17)
- Sylvia Ortiz-Velez (D, 8)
- Terry Katsma (R, 26)
- Timothy Ramthun (R, 59)
- Tip McGuire (D, 64)
- Tod Ohnstad (D, 65)
- Todd Novak (R, 51)
- Tony Kurtz (R, 41)
- Travis Tranel (R, 49)
- Treig Pronschinske (R, 29)
- Tyler August (R, 31)
- Tyler Vorpagel (R, 27)
- Warren Petryk (R, 93)
Didn't vote (4)
- Beth Meyers (D, 74)
- David Bowen (D, 10)
- Katrina Shankland (D, 71)
- Will Penterman (R, 38)
Official motion: “CONCURRENCE”. Official record · This vote on its own page
What happened
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Apr 15, 2022
The new law was published.
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Apr 15, 2022
The governor signed it. It became 2021 Wisconsin Act 262.
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Apr 14, 2022
Sent to the governor.
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Feb 23, 2022
The Assembly passed it too, 95 to 0.
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Feb 17, 2022
Sent to the Assembly Committee on Rules.
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Jan 25, 2022
The Assembly received it.
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Jan 25, 2022
The Senate passed it, 32 to 0.
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Jan 25, 2022
The Senate adopted it.
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Jan 21, 2022
“Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2” (the official wording)
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Jan 21, 2022
Sent to the Joint Committee on Finance.
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Jan 14, 2022
The committee voted to recommend passing it, 5 to 0.
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Jan 14, 2022
“Report adoption of Senate Amendment 2 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0” (the official wording)
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Jan 11, 2022
The committee held a public hearing.
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Jan 10, 2022
A state agency sent in its estimate of the cost.
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Dec 21, 2021
1 more representative signed on in support.
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Dec 17, 2021
Sent to the Senate Committee on Financial Institutions and Revenue.
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Dec 17, 2021
Introduced in the Senate.
See the official record, word for word Hide the official record
- Dec 17, 2021 · Senate
Introduced by Senators Marklein and Kooyenga; cosponsored by Representatives Wittke, Armstrong and Brooks
- Dec 17, 2021 · Senate
Read first time and referred to Committee on Financial Institutions and Revenue
- Dec 21, 2021 · Senate
Representative Knodl added as a cosponsor
- Jan 10, 2022 · Senate
Fiscal estimate received
- Jan 11, 2022 · Senate
Public hearing held
- Jan 11, 2022 · Senate
Senate Amendment 1 offered by Senator Marklein
- Jan 12, 2022 · Senate
Senate Amendment 2 offered by Senator Marklein
- Jan 13, 2022 · Senate
Executive action taken
- Jan 14, 2022 · Senate
Report adoption of Senate Amendment 2 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0
- Jan 14, 2022 · Senate
Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0
- Jan 14, 2022 · Senate
Available for scheduling
- Jan 21, 2022 · Senate
Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- Jan 21, 2022 · Senate
Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- Jan 21, 2022 · Senate
Placed on calendar 1-25-2022 pursuant to Senate Rule 18(1)
- Jan 25, 2022 · Senate
Read a second time
- Jan 25, 2022 · Senate
Senate Amendment 2 adopted
- Jan 25, 2022 · Senate
Ordered to a third reading
- Jan 25, 2022 · Senate
Rules suspended
- Jan 25, 2022 · Senate
Read a third time and passed, Ayes 32, Noes 0
- Jan 25, 2022 · Senate
Ordered immediately messaged
- Jan 25, 2022 · Assembly
Received from Senate
- Feb 17, 2022 · Assembly
Read first time and referred to committee on Rules
- Feb 22, 2022 · Assembly
Made a special order of business at 8:53 AM on 2-23-2022 pursuant to Assembly Resolution 29
- Feb 23, 2022 · Assembly
Read a second time
- Feb 23, 2022 · Assembly
Ordered to a third reading
- Feb 23, 2022 · Assembly
Rules suspended
- Feb 23, 2022 · Assembly
Read a third time and concurred in, Ayes 95, Noes 0
- Feb 23, 2022 · Assembly
Ordered immediately messaged
- Feb 23, 2022 · Senate
Received from Assembly concurred in
- Mar 2, 2022 · Senate
Report correctly enrolled
- Apr 14, 2022 · Senate
Presented to the Governor on 4-14-2022
- Apr 15, 2022 · Senate
Report approved by the Governor on 4-15-2022. 2021 Wisconsin Act 262
- Apr 15, 2022 · Senate
Published 4-16-2022
Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote