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Bills · 2025-2026 Regular Session

AB 182

Became law Official bill text Atom feed

Relating to: changes to the low-income housing tax credit. (FE)

Housing Housing and economic development authority wisconsin Income tax — Credit Rural planning

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

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.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Armstrong (R) , B. Jacobson (R) , Bare (D) , Goodwin (D) , Green (R) , Gundrum (R) , Kitchens (R) , Kreibich (R) , Krug (R) , Penterman (R) , Piwowarczyk (R) , Roe (D) , Subeck (D) , Tenorio (D)

13 cosponsors

Carpenter (D) , Dassler-Alfheim (D) , Habush Sinykin (D) , James (R) , Keyeski (D) , Palmeri, Fitzgerald and Miresse , Pfaff (D) , Quinn (R) , Ratcliff (D) , Smith (D) , Stubbs (D) , Wall (D) , Wirch (D)

Registered lobbying interests · 20

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

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

Passed 13–0 Oct 8, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 14–0 Oct 8, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 55–44 Jan 13, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 55–44 Jan 13, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 56–43 Jan 13, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: PASSAGE

Passed 99–0 Jan 13, 2026 official source full page

Aye · 99

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

Passed 16–0 Jan 14, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 3–2 Mar 16, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Senate Amendment 1 rejected, Ayes 18, Noes 15

Passed 18–15 Mar 17, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: CONCURRENCE

Passed 30–3 Mar 17, 2026 official source full page

Nay · 3

Full history

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

  11. Oct 8, 2025 · Assembly

    Referred to committee on Rules

  12. Oct 8, 2025 · Assembly

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

  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