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Bills from the 2025–26 session

Assembly Bill 182

Changes to the low-income housing tax credit. (FE)

Topics: Housing, Housing and Economic Development Authority, Wisconsin, Income tax: Credit, Rural planning

Became law

The governor signed it on Apr 9, 2026. It's ⁠.

  1. Introduced, passed

    Apr 15, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Jan 13, 2026

  4. Senate vote, passed

    Passed 30 to 3

  5. Governor, passed

    Signed

  6. Law, here now

    2025 Wisconsin Act 236

Latest entry in the official record, Apr 9, 2026: “Published 4-9-2026”

Read the bill

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The same bill was also filed in the Senate as SB 178. That version died when the session ended.

What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under current law, the Wisconsin Housing and Economic Development Authority administers a low-income housing tax credit program. Under that program, a person may claim as a credit against the person’s income or franchise tax liability, or against the person’s liability for fees imposed on an insurer, the amount allocated by WHEDA in an “allocation certificate” for a qualified low-income housing project.

The bill also requires that WHEDA, if possible, ensure that at least 35 percent of the tax credits it allocates each year under the program are for qualified low-income housing projects in rural areas in Wisconsin and removes the requirement that a qualified low-income housing project be financed with tax-exempt bonds.

Read the full summary

Finally, the bill makes a technical change to the credit for insurers so that an insurer who is a shareholder of a tax-option corporation, a partner of a partnership, or a member of a limited liability company may claim the credit.

Who's behind it

14 representatives are its ⁠. 9 are Republicans and 5 are Democrats.

13 more lawmakers ⁠.

See all 27 names

Authors (14)

Signed on in support (13)

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 10 votes on this bill.

Assembly Committee on Housing and Real Estate vote on an amendment

Passed, 13 to 0 · Oct 8, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 1 adoption recommended by Committee on Housing and Real Estate, Ayes 13, Noes 0”. Official record · This vote on its own page

Assembly Committee on Housing and Real Estate vote to recommend it

Passed, 14 to 0 · Oct 8, 2025

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 Housing and Real Estate, Ayes 14, Noes 0”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 55 to 44 · Jan 13, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Amendment 2 laid on table, Ayes 55, Noes 44”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 55 to 44 · Jan 13, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Amendment 3 laid on table, Ayes 55, Noes 44”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 56 to 43 · Jan 13, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 1 laid on table, Ayes 56, Noes 43”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 99 to 0 · Jan 13, 2026

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (99)

Official motion: “PASSAGE”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 16 to 0 · Jan 14, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0”. Official record · This vote on its own page

Senate vote

Passed, 3 to 2 · Mar 16, 2026

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 3, Noes 2”. Official record · This vote on its own page

Senate vote on an amendment

Passed, 18 to 15 · Mar 17, 2026

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 18, Noes 15”. Official record · This vote on its own page

Senate vote to pass it

Passed, 30 to 3 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

No (3)

Official motion: “CONCURRENCE”. Official record · This vote on its own page

What happened

  1. Apr 9, 2026

    The new law was published.

  2. Apr 9, 2026

    The governor signed it. It became 2025 Wisconsin Act 236.

  3. Apr 2, 2026

    Sent to the governor.

  4. Mar 17, 2026

    1 more senator signed on in support.

  5. Mar 17, 2026

    The Senate passed it too, 30 to 3.

  6. Mar 16, 2026

    “Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2” (the official wording)

  7. Jan 14, 2026

    The committee voted to recommend passing it, 16 to 0.

  8. Jan 13, 2026

    Sent to the Joint Committee on Finance.

  9. Jan 13, 2026

    The Senate received it.

  10. Jan 13, 2026

    The Assembly passed it, 99 to 0.

  11. Jan 13, 2026

    The Assembly adopted it.

  12. Jan 12, 2026 to Jan 13, 2026

    4 more representatives signed on in support.

  13. Oct 8, 2025

    Sent to the Assembly Committee on Rules.

  14. Oct 8, 2025

    The committee voted to recommend passing it, 14 to 0.

  15. Sep 30, 2025

    The committee held a public hearing.

  16. Apr 25, 2025

    1 more senator signed on in support.

  17. Apr 23, 2025

    A state agency sent in its estimate of the cost.

  18. Apr 16, 2025

    A state agency sent in its estimate of the cost.

  19. Apr 15, 2025

    Sent to the Assembly Committee on Housing and Real Estate.

  20. Apr 15, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Apr 15, 2025 · Assembly

    Introduced by Representatives Armstrong, Green, Bare, Goodwin, Gundrum, B. Jacobson, Kitchens, Kreibich, Krug, Penterman, Piwowarczyk, Subeck, Tenorio and Roe; cosponsored by Senators Quinn, James, Carpenter, Dassler-Alfheim, Habush Sinykin, Keyeski, Ratcliff, Wall and Wirch

  2. Apr 15, 2025 · Assembly

    Read first time and referred to Committee on Housing and Real Estate

  3. Apr 16, 2025 · Assembly

    Fiscal estimate received

  4. Apr 23, 2025 · Assembly

    Fiscal estimate received

  5. Apr 23, 2025 · Assembly

    Fiscal estimate received

  6. Apr 25, 2025 · Assembly

    Senator Pfaff added as a cosponsor

  7. May 6, 2025 · Assembly

    Assembly Amendment 1 offered by Representative Armstrong

  8. Sep 30, 2025 · Assembly

    Public hearing held

  9. Oct 2, 2025 · Assembly

    Executive action taken

  10. Oct 8, 2025 · Assembly

    Report Assembly Amendment 1 adoption recommended by Committee on Housing and Real Estate, Ayes 13, Noes 0

  11. Oct 8, 2025 · Assembly

    Report passage as amended recommended by Committee on Housing and Real Estate, Ayes 14, Noes 0

  12. Oct 8, 2025 · Assembly

    Referred to committee on Rules

  13. Jan 8, 2026 · Assembly

    Placed on calendar 1-13-2026 by Committee on Rules

  14. Jan 12, 2026 · Assembly

    Representatives Palmeri, Fitzgerald and Miresse added as coauthors

  15. Jan 13, 2026 · Assembly

    Read a second time

  16. Jan 13, 2026 · Assembly

    Representative Stubbs added as a coauthor

  17. Jan 13, 2026 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Doyle

  18. Jan 13, 2026 · Assembly

    Assembly Substitute Amendment 1 laid on table, Ayes 56, Noes 43

  19. Jan 13, 2026 · Assembly

    Assembly Amendment 1 adopted

  20. Jan 13, 2026 · Assembly

    Assembly Amendment 2 offered by Representative Haywood

  21. Jan 13, 2026 · Assembly

    Assembly Amendment 2 laid on table, Ayes 55, Noes 44

  22. Jan 13, 2026 · Assembly

    Assembly Amendment 3 offered by Representative Haywood

  23. Jan 13, 2026 · Assembly

    Assembly Amendment 3 laid on table, Ayes 55, Noes 44

  24. Jan 13, 2026 · Assembly

    Ordered to a third reading

  25. Jan 13, 2026 · Assembly

    Rules suspended

  26. Jan 13, 2026 · Assembly

    Read a third time and passed, Ayes 99, Noes 0

  27. Jan 13, 2026 · Assembly

    Ordered immediately messaged

  28. Jan 13, 2026 · Senate

    Received from Assembly

  29. Jan 13, 2026 · Senate

    Read first time and referred to joint committee on Finance

  30. Jan 14, 2026 · Senate

    Executive action taken

  31. Jan 14, 2026 · Senate

    Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0

  32. Jan 14, 2026 · Senate

    Available for scheduling

  33. Mar 16, 2026 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  34. Mar 16, 2026 · Senate

    Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

  35. Mar 17, 2026 · Senate

    Senate Amendment 1 offered by Senators Spreitzer, Carpenter, Dassler-Alfheim, Drake, Habush Sinykin, Hesselbein, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Smith, Wall and Wirch

  36. Mar 17, 2026 · Senate

    Read a second time

  37. Mar 17, 2026 · Senate

    Senate Amendment 1 rejected, Ayes 18, Noes 15

  38. Mar 17, 2026 · Senate

    Ordered to a third reading

  39. Mar 17, 2026 · Senate

    Rules suspended to give bill its third reading

  40. Mar 17, 2026 · Senate

    Read a third time and concurred in, Ayes 30, Noes 3

  41. Mar 17, 2026 · Senate

    Senator Smith added as a cosponsor

  42. Mar 17, 2026 · Senate

    Ordered immediately messaged

  43. Mar 18, 2026 · Assembly

    Received from Senate concurred in

  44. Mar 27, 2026 · Assembly

    Report correctly enrolled on 3-27-2026

  45. Apr 2, 2026 · Assembly

    Presented to the Governor on 4-2-2026

  46. Apr 9, 2026 · Assembly

    Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 236

  47. Apr 9, 2026 · Assembly

    Published 4-9-2026

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

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