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Bills · 2025-2026 Regular Session

AB 219

Became law Official bill text Atom feed

Relating to: a tax credit for rail infrastructure modernization. (FE)

Franchise — Taxation Income tax — Credit Railroad Revenue department of Sunset Supreme court

  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

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.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Armstrong (R) , Donovan (R) , Franklin (R) , Gundrum (R) , Gustafson (R) , Melotik (R) , Mursau (R) , Novak (R) , Pronschinske (R) , Swearingen (R) , Tranel (R)

12 cosponsors

Bare (D) , DeSanto (D) , Feyen (R) , Fitzgerald (D) , Joers (D) , O'Connor (R) , Ortiz-Velez (D) , Quinn (R) , Ratcliff (D) , Spreitzer (D) , Testin (R) , Tomczyk (R)

Registered lobbying interests · 23

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

Passed 9–0 Nov 7, 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 Ways and Means, Ayes 9, Noes 0

Passed 9–0 Nov 7, 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 Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0

Passed 14–0 Nov 20, 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 Joint Committee on Finance, Ayes 14, Noes 0

Passed 14–0 Nov 20, 2025 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: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Jan 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: CONCURRENCE

Passed 32–1 Jan 21, 2026 official source full page

Nay · 1

Full history

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

  11. Nov 7, 2025 · Assembly

    Referred to joint committee on Finance

  12. Nov 7, 2025 · Assembly

    Senator Ratcliff added as a cosponsor

  13. Nov 7, 2025 · Assembly

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

  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