Assembly Bill 406
Adopting changes to the federal Internal Revenue Code for state tax purposes. (FE)
Became law
The governor signed it on Oct 26, 2023. It's .
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Introduced, passed
Sep 6, 2023
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Committee, passed
Approved
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Assembly vote, passed
Passed Oct 17, 2023
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Senate vote, passed
Passed 32 to 0
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Governor, passed
Signed
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Law, here now
2023 Wisconsin Act 36
Latest entry in the official record, Oct 26, 2023: “Published 10-26-2023”
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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 adopts, for state income and franchise tax purposes, certain changes made to the Internal Revenue Code by the following federal acts:
1. The American Rescue Plan Act of 2021.
Read the full summary Show less
2. The Infrastructure Investment and Jobs Act.
3. The Consolidated Appropriations Act of 2022.
4. The Inflation Reduction Act of 2022.
5. The Consolidated Appropriations Act of 2023.
The bill also updates the reference to the federal Internal Revenue Code regarding the exclusion for gain from certain small business stock so that the exclusion allowed under state law is always in compliance with the exclusion under federal law.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
Who's behind it
Terry Katsma, a Republican, is its .
2 more lawmakers .
See all 3 names Hide the names
Author (1)
- Terry Katsma · Republican, Assembly
Signed on in support (2)
- Howard Marklein · Republican, Senate
- David Steffen · 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.
Assembly Committee on Ways and Means vote on an amendment
Passed, 12 to 0 · Oct 12, 2023
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0”. Official record · This vote on its own page
Assembly Committee on Ways and Means vote to recommend it
Passed, 12 to 0 · Oct 12, 2023
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 Ways and Means, Ayes 12, Noes 0”. Official record · This vote on its own page
Senate vote on an amendment
Passed, 22 to 10 · Oct 17, 2023
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Senate Amendment 1 rejected, Ayes 22, Noes 10”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 97 to 0 · Oct 17, 2023 · 2 didn't vote
See how each of the 99 representatives voted Hide the names
D: Democrat, R: Republican
Yes (97)
- Adam Neylon (R, 15)
- Alex Dallman (R, 39)
- Alex Joers (D, 81)
- Amanda Nedweski (R, 32)
- Amy Binsfeld (R, 27)
- Barbara Dittrich (R, 99)
- Bob Donovan (R, 61)
- Bob Wittke (R, 63)
- Calvin Callahan (R, 35)
- Chanz Green (R, 74)
- Christine Sinicki (D, 20)
- Chuck Wichgers (R, 84)
- Cindi Duchow (R, 97)
- Clint Anderson (D, 45)
- Clint Moses (R, 92)
- Daniel Riemer (D, 7)
- Darrin Madison (D, 10)
- Dave Armstrong (R, 67)
- Dave Considine (D, 81)
- Dave Maxey (R, 83)
- Dave Murphy (R, 56)
- David Steffen (R, 4)
- Deb Andraca (D, 23)
- Donna Rozar (R, 69)
- Dora Drake (D, 4)
- Elijah Behnke (R, 6)
- Ellen Schutt (R, 31)
- Evan Goyke (D, 18)
- Francesca Hong (D, 76)
- Gae Magnafici (R, 28)
- Greta Neubauer (D, 66)
- Gus Gustafson (R, 55)
- James Edming (R, 87)
- Janel Brandtjen (R, 22)
- Jeff Mursau (R, 36)
- Jenna Jacobson (D, 50)
- Jerry O'Connor (R, 60)
- Jessie Rodriguez (R, 21)
- Jill Billings (D, 95)
- Jimmy Anderson (D, 47)
- Jodi Emerson (D, 91)
- Joel Kitchens (R, 1)
- John Macco (R, 88)
- John Spiros (R, 86)
- Jon Plumer (R, 42)
- Joy Goeben (R, 5)
- Kalan Haywood (D, 16)
- Karen Hurd (R, 69)
- Katrina Shankland (D, 71)
- Kevin Petersen (R, 57)
- Kristina Shelton (D, 90)
- LaKeshia Myers (D, 12)
- Lee Snodgrass (D, 52)
- Lisa Subeck (D, 79)
- Loren Oldenburg (R, 96)
- Lori Palmeri (D, 54)
- Marisabel Cabrera (D, 9)
- Mark Born (R, 37)
- Melissa Ratcliff (D, 16)
- Michael Schraa (R, 53)
- Mike Bare (D, 80)
- Nancy VanderMeer (R, 70)
- Nik Rettinger (R, 83)
- Pat Snyder (R, 85)
- Paul Melotik (R, 22)
- Paul Tittl (R, 25)
- Peter Schmidt (R, 6)
- 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)
- Ryan Clancy (D, 19)
- Samba Baldeh (D, 48)
- Scott Allen (R, 82)
- Scott Johnson (R, 33)
- Scott Krug (R, 72)
- Shae Sortwell (R, 2)
- Shannon Zimmerman (R, 30)
- Shelia Stubbs (D, 78)
- Steve Doyle (D, 94)
- Sue Conley (D, 44)
- Supreme Moore Omokunde (D, 17)
- Sylvia Ortiz-Velez (D, 8)
- Terry Katsma (R, 26)
- Tip McGuire (D, 64)
- Tod Ohnstad (D, 65)
- Tom Michalski (R, 13)
- Tony Kurtz (R, 41)
- Travis Tranel (R, 49)
- Treig Pronschinske (R, 29)
- Ty Bodden (R, 59)
- Tyler August (R, 31)
- Warren Petryk (R, 93)
- Will Penterman (R, 38)
Didn't vote (2)
- Angie Sapik (R, 73)
- Todd Novak (R, 51)
Official motion: “PASSAGE”. Official record · This vote on its own page
Senate vote
Passed, 5 to 0 · Oct 17, 2023
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0”. Official record · This vote on its own page
Senate vote to pass it
Passed, 32 to 0 · Oct 17, 2023 · 1 didn't vote
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (32)
- André Jacque (R, 1)
- Bob Wirch (D, 22)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Chris Larson (D, 7)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Dan Knodl (R, 24)
- Devin LeMahieu (R, 9)
- Dianne Hesselbein (D, 27)
- Duey Stroebel (R, 20)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jeff Smith (D, 31)
- Jesse James (R, 23)
- Joan Ballweg (R, 14)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Kelda Roys (D, 26)
- LaTonya Johnson (D, 6)
- Mark Spreitzer (D, 15)
- Mary Felzkowski (R, 12)
- Melissa Agard (D, 16)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Cowles (R, 2)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Steve Nass (R, 11)
- Tim Carpenter (D, 3)
- Van Wanggaard (R, 21)
Didn't vote (1)
- Lena Taylor (D, 4)
Official motion: “CONCURRENCE”. Official record · This vote on its own page
What happened
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Oct 26, 2023
The new law was published.
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Oct 26, 2023
The governor signed it. It became 2023 Wisconsin Act 36.
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Oct 23, 2023
Sent to the governor.
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Oct 17, 2023
The Senate passed it too, 32 to 0.
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Oct 17, 2023
“Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0” (the official wording)
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Oct 17, 2023
The Senate received it.
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Oct 17, 2023
The Assembly passed it, 97 to 0.
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Oct 17, 2023
The Assembly adopted it.
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Oct 17, 2023
1 more representative signed on in support.
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Oct 16, 2023
“Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0” (the official wording)
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Oct 12, 2023
Sent to the Assembly Committee on Rules.
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Oct 12, 2023
The committee voted to recommend passing it, 12 to 0.
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Sep 28, 2023
The committee held a public hearing.
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Sep 28, 2023
A state agency sent in its estimate of the cost.
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Sep 6, 2023
Sent to the Assembly Committee on Joint Survey Committee on Tax Exemptions.
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Sep 6, 2023
Sent to the Assembly Committee on Ways and Means.
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Sep 6, 2023
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Sep 6, 2023 · Assembly
Introduced by Representative Katsma; cosponsored by Senator Marklein
- Sep 6, 2023 · Assembly
Read first time and referred to Committee on Ways and Means
- Sep 6, 2023 · Assembly
Read first time and referred to Joint Survey Committee on Tax Exemptions
- Sep 14, 2023 · Assembly
Assembly Substitute Amendment 1 offered by Representative Katsma
- Sep 28, 2023 · Assembly
Fiscal estimate received
- Sep 28, 2023 · Assembly
Public hearing held
- Oct 10, 2023 · Assembly
Executive action taken
- Oct 12, 2023 · Assembly
Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0
- Oct 12, 2023 · Assembly
Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0
- Oct 12, 2023 · Assembly
Referred to committee on Rules
- Oct 12, 2023 · Assembly
Placed on calendar 10-17-2023 by Committee on Rules
- Oct 16, 2023 · Assembly
Executive action taken by joint survey committee on Tax Exemptions
- Oct 16, 2023 · Assembly
Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
- Oct 17, 2023 · Assembly
Representative Steffen added as a coauthor
- Oct 17, 2023 · Assembly
Read a second time
- Oct 17, 2023 · Assembly
Assembly Substitute Amendment 1 adopted
- Oct 17, 2023 · Assembly
Ordered to a third reading
- Oct 17, 2023 · Assembly
Rules suspended
- Oct 17, 2023 · Assembly
Read a third time and passed, Ayes 97, Noes 0
- Oct 17, 2023 · Assembly
Ordered immediately messaged
- Oct 17, 2023 · Senate
Received from Assembly
- Oct 17, 2023 · Senate
Available for scheduling
- Oct 17, 2023 · Senate
Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0
- Oct 17, 2023 · Senate
Placed on calendar 10-17-2023 pursuant to Senate Rule 18(1)
- Oct 17, 2023 · Senate
Senate Amendment 1 offered by Senators Roys, Larson, Smith, Agard, Carpenter, Hesselbein, L. Johnson, Pfaff, Spreitzer, Taylor and Wirch
- Oct 17, 2023 · Senate
Read a second time
- Oct 17, 2023 · Senate
Senate Amendment 1 rejected, Ayes 22, Noes 10
- Oct 17, 2023 · Senate
Ordered to a third reading
- Oct 17, 2023 · Senate
Rules suspended to give bill its third reading
- Oct 17, 2023 · Senate
Read a third time and concurred in, Ayes 32, Noes 0
- Oct 17, 2023 · Senate
Ordered immediately messaged
- Oct 18, 2023 · Assembly
Received from Senate concurred in
- Oct 19, 2023 · Assembly
LRB correction (Assembly Substitute Amendment 1)
- Oct 19, 2023 · Assembly
Report correctly enrolled on 10-19-2023
- Oct 23, 2023 · Assembly
Presented to the Governor on 10-23-2023
- Oct 26, 2023 · Assembly
Report approved by the Governor on 10-25-2023. 2023 Wisconsin Act 36
- Oct 26, 2023 · Assembly
Published 10-26-2023
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