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Bills from the 2025–26 session

Assembly Bill 219

A tax credit for rail infrastructure modernization. (FE)

Topics: Franchise: Taxation, Income tax: Credit, Railroad, Revenue, Department of, Sunset

Became law

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

  1. Introduced, passed

    Apr 23, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Jan 13, 2026

  4. Senate vote, passed

    Passed 32 to 1

  5. Governor, passed

    Signed

  6. Law, here now

    2025 Wisconsin Act 242

Latest entry in the official record, Apr 9, 2026: “Published 4-10-2026”

Read the bill

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The same bill was also filed in the Senate as SB 213. 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.

This bill creates an income and franchise tax credit for railroads that make rail infrastructure and railroad maintenance expenditures. Under the bill, a claimant that is classified by the U.S. Surface Transportation Board as a class II or class III railroad may claim a rail infrastructure modernization credit that is equal to the sum of the following amounts:

1. Fifty percent of the qualified short line railroad maintenance expenditures made by the railroad. This portion of the credit is limited to an amount equal to $5,000 multiplied by the number of miles of railroad track owned or leased by the railroad. The bill defines “qualified short line railroad maintenance expenditures” as gross expenditures for railroad infrastructure rehabilitation or maintenance improvements located in this state.

Read the full summary

2. Fifty percent of the railroad’s qualified new rail infrastructure expenditures. This portion of the credit is limited to $2,000,000 per project. The bill defines “qualified new rail infrastructure expenditures” as expenditures for rail infrastructure and improvements in this state placed in service after December 31, 2024.

A claimant that owns or leases a rail siding, industrial spur, or industry track may claim the portion of the credit described above for the claimant’s qualified new rail infrastructure expenditures.

Before claiming a credit under the bill, a claimant must first apply to and receive approval from the Department of Revenue to claim the credit. DOR may approve up to $10,000,000 in total credits for qualified new rail infrastructure expenditures for each tax year, and DOR must approve applications for credits on a first-come, first-served basis.

Who's behind it

11 representatives are its ⁠. All 11 are Republicans.

12 more lawmakers ⁠.

See all 23 names

Authors (11)

Signed on in support (12)

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 7 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 9 to 0 · Nov 7, 2025

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 9, Noes 0”. Official record · This vote on its own page

Assembly Committee on Ways and Means vote to recommend it

Passed, 9 to 0 · Nov 7, 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 Ways and Means, Ayes 9, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 14 to 0 · Nov 20, 2025

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 Joint Committee on Finance, Ayes 14, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 14 to 0 · Nov 20, 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 Joint Committee on Finance, Ayes 14, Noes 0”. 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

Senate vote

Passed, 3 to 2 · Jan 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 to pass it

Passed, 32 to 1 · Jan 21, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

No (1)

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 242.

  3. Apr 2, 2026

    Sent to the governor.

  4. Jan 21, 2026

    The Senate passed it too, 32 to 1.

  5. Jan 21, 2026

    1 more senator signed on in support.

  6. Jan 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

    Sent to the Senate Committee on Senate Organization.

  8. Jan 14, 2026

    The Senate received it.

  9. Jan 13, 2026

    The Assembly passed it, 99 to 0.

  10. Jan 13, 2026

    The Assembly adopted it.

  11. Dec 3, 2025 to Jan 9, 2026

    5 more representatives signed on in support.

  12. Nov 20, 2025

    Sent to the Assembly Committee on Rules.

  13. Nov 20, 2025

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

  14. Nov 7, 2025

    1 more senator signed on in support.

  15. Nov 7, 2025

    Sent to the Joint Committee on Finance.

  16. Nov 7, 2025

    The committee voted to recommend passing it, 9 to 0.

  17. Sep 4, 2025

    The committee held a public hearing.

  18. Jun 16, 2025

    Sent to the Assembly Committee on Ways and Means.

  19. May 6, 2025

    A state agency sent in its estimate of the cost.

  20. Apr 30, 2025

    1 more representative and 1 senator signed on in support.

  21. Apr 23, 2025

    Sent to the Assembly Committee on Transportation.

  22. Apr 23, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Apr 23, 2025 · Assembly

    Introduced by Representatives Novak, Tranel, Armstrong, Donovan, Franklin, Gundrum, Melotik, Mursau, Pronschinske, Swearingen and Gustafson; cosponsored by Senators Quinn, Feyen and Tomczyk

  2. Apr 23, 2025 · Assembly

    Read first time and referred to Committee on Transportation

  3. Apr 30, 2025 · Assembly

    Senator Testin added as a cosponsor

  4. Apr 30, 2025 · Assembly

    Representative O'Connor added as a coauthor

  5. May 6, 2025 · Assembly

    Fiscal estimate received

  6. Jun 16, 2025 · Assembly

    Withdrawn from committee on Transportation and referred to committee on Ways and Means pursuant to Assembly Rule 42 (3)(c)

  7. Sep 4, 2025 · Assembly

    Public hearing held

  8. Oct 16, 2025 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Novak

  9. Nov 5, 2025 · Assembly

    Executive action taken

  10. Nov 7, 2025 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 9, Noes 0

  11. Nov 7, 2025 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 9, Noes 0

  12. Nov 7, 2025 · Assembly

    Referred to joint committee on Finance

  13. Nov 7, 2025 · Assembly

    Senator Ratcliff added as a cosponsor

  14. Nov 12, 2025 · Assembly

    Executive action taken by joint committee on Finance

  15. Nov 20, 2025 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0

  16. Nov 20, 2025 · Assembly

    Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0

  17. Nov 20, 2025 · Assembly

    Referred to committee on Rules

  18. Dec 3, 2025 · Assembly

    Representative Bare added as a coauthor

  19. Dec 12, 2025 · Assembly

    Representative Ortiz-Velez added as a coauthor

  20. Jan 5, 2026 · Assembly

    Representative Joers added as a coauthor

  21. Jan 6, 2026 · Assembly

    Assembly Amendment 1 to Assembly Substitute Amendment 1 offered by Representative Novak

  22. Jan 8, 2026 · Assembly

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

  23. Jan 8, 2026 · Assembly

    Representative Fitzgerald added as a coauthor

  24. Jan 9, 2026 · Assembly

    Representative DeSanto added as a coauthor

  25. Jan 13, 2026 · Assembly

    Read a second time

  26. Jan 13, 2026 · Assembly

    Assembly Amendment 1 to Assembly Substitute Amendment 1 adopted

  27. Jan 13, 2026 · Assembly

    Assembly Substitute Amendment 1 adopted

  28. Jan 13, 2026 · Assembly

    Ordered to a third reading

  29. Jan 13, 2026 · Assembly

    Rules suspended

  30. Jan 13, 2026 · Assembly

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

  31. Jan 13, 2026 · Assembly

    Ordered immediately messaged

  32. Jan 14, 2026 · Senate

    Received from Assembly

  33. Jan 14, 2026 · Senate

    Read first time and referred to committee on Senate Organization

  34. Jan 14, 2026 · Senate

    Available for scheduling

  35. Jan 16, 2026 · Senate

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

  36. Jan 16, 2026 · Senate

    Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)

  37. Jan 21, 2026 · Senate

    Senator Spreitzer added as a cosponsor

  38. Jan 21, 2026 · Senate

    Read a second time

  39. Jan 21, 2026 · Senate

    Ordered to a third reading

  40. Jan 21, 2026 · Senate

    Rules suspended to give bill its third reading

  41. Jan 21, 2026 · Senate

    Read a third time and concurred in, Ayes 32, Noes 1

  42. Jan 21, 2026 · Senate

    Ordered immediately messaged

  43. Jan 22, 2026 · Assembly

    Received from Senate concurred in

  44. Jan 26, 2026 · Assembly

    Report correctly enrolled on 1-26-2026

  45. Apr 2, 2026 · Assembly

    Presented to the Governor on 4-2-2026

  46. Apr 9, 2026 · Assembly

    Report approved by the Governor on 4-9-2026. 2025 Wisconsin Act 242

  47. Apr 9, 2026 · Assembly

    Published 4-10-2026

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