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Bills · 2025-2026 Regular Session

AB 280

Became law Official bill text Atom feed

Relating to: workforce housing and childcare awards under the business development tax credit. (FE)

Business Day care Housing Housing and economic development authority wisconsin Income tax — Credit

  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 makes adjustments to the workforce housing investment and child care investment awards under the business development tax credit. Under current law, a person may claim tax benefits of an amount equal to up to 15 percent of the person’s investment in workforce housing for employees and up to 15 percent of the person’s investment in establishing an employee child care program for employees. Under current law, such investments may only include capital expenditures made by the person. Under the bill, the investments in workforce housing and child care for which a person may receive tax benefits may include contributions made to a third party for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving loan fund program. The bill also removes the requirement that the workforce housing and child care program for which a person may receive tax benefits for investing in be for employees.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Armstrong (R) , Behnke (R) , Dittrich (R) , Gundrum (R) , Kaufert (R) , Kitchens (R) , Kreibich (R) , Melotik (R) , Moses (R) , O'Connor (R) , Sheehan (D) , VanderMeer (R)

15 cosponsors

Dassler-Alfheim (D) , Feyen (R) , Fitzgerald, Spaude and Miresse , Habush Sinykin (D) , J. Jacobson (D) , Marklein (R) , Ortiz-Velez (D) , Penterman (R) , Ratcliff (D) , Snodgrass (D) , Spreitzer (D) , Steffen (R) , Stubbs (D) , Subeck (D) , Tucker (R)

Registered lobbying interests · 16

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 Ways and Means, Ayes 10, Noes 0

Passed 10–0 Sep 15, 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 10, Noes 0

Passed 10–0 Sep 15, 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 92–4 Oct 7, 2025 official source full page

Aye · 92

Not voting · 3

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

Passed 3–2 Nov 14, 2025 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 33–0 Nov 18, 2025 official source full page

Full history

  1. May 30, 2025 · Assembly

    Introduced by Representatives Armstrong, Behnke, Dittrich, Gundrum, Kaufert, Kitchens, Kreibich, Melotik, Moses, O'Connor, Sheehan and VanderMeer; cosponsored by Senators Feyen, Marklein, Dassler-Alfheim, Habush Sinykin and Spreitzer

  2. May 30, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Jun 9, 2025 · Assembly

    Fiscal estimate received

  4. Jun 9, 2025 · Assembly

    Representative Steffen added as a coauthor

  5. Jun 18, 2025 · Assembly

    Fiscal estimate received

  6. Jun 24, 2025 · Assembly

    Representative Ortiz-Velez added as a coauthor

  7. Jul 10, 2025 · Assembly

    Representative Tucker added as a coauthor

  8. Jul 22, 2025 · Assembly

    Representative Penterman added as a coauthor

  9. Aug 21, 2025 · Assembly

    Public hearing held

  10. Aug 26, 2025 · Assembly

    Assembly Amendment 1 offered by Representative Armstrong

  11. Aug 27, 2025 · Assembly

    Representative Snodgrass added as a coauthor

  12. Sep 4, 2025 · Assembly

    Executive action taken

  13. Sep 9, 2025 · Assembly

    Representative J. Jacobson added as a coauthor

  14. Sep 15, 2025 · Assembly

    Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0

  15. Sep 15, 2025 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0

  16. Sep 15, 2025 · Assembly

    Referred to committee on Rules

  17. Oct 3, 2025 · Assembly

    Withdrawn from Committee on Rules and referred to calendar of 10-7-2025

  18. Oct 6, 2025 · Assembly

    Representatives Fitzgerald, Spaude and Miresse added as coauthors

  19. Oct 7, 2025 · Assembly

    Representative Stubbs added as a coauthor

  20. Oct 7, 2025 · Assembly

    Read a second time

  21. Oct 7, 2025 · Assembly

    Assembly Amendment 1 adopted

  22. Oct 7, 2025 · Assembly

    Ordered to a third reading

  23. Oct 7, 2025 · Assembly

    Rules suspended

  24. Oct 7, 2025 · Assembly

    Read a third time and passed, Ayes 92, Noes 4

  25. Oct 7, 2025 · Assembly

    Ordered immediately messaged

  26. Oct 7, 2025 · Senate

    Received from Assembly

  27. Oct 8, 2025 · Senate

    Representative Subeck added as a coauthor

  28. Oct 8, 2025 · Senate

    Read first time and referred to committee on Senate Organization

  29. Oct 8, 2025 · Senate

    Available for scheduling

  30. Nov 14, 2025 · Senate

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

  31. Nov 14, 2025 · Senate

    Placed on calendar 11-18-2025 pursuant to Senate Rule 18(1)

  32. Nov 18, 2025 · Senate

    Senator Ratcliff added as a cosponsor

  33. Nov 18, 2025 · Senate

    Read a second time

  34. Nov 18, 2025 · Senate

    Referred to joint committee on Finance

  35. Nov 18, 2025 · Senate

    Withdrawn from joint committee on Finance and taken up

  36. Nov 18, 2025 · Senate

    Ordered to a third reading

  37. Nov 18, 2025 · Senate

    Rules suspended to give bill its third reading

  38. Nov 18, 2025 · Senate

    Read a third time and concurred in, Ayes 33, Noes 0

  39. Nov 18, 2025 · Senate

    Ordered immediately messaged

  40. Nov 19, 2025 · Assembly

    Received from Senate concurred in

  41. Nov 19, 2025 · Assembly

    Report correctly enrolled on 11-19-2025

  42. Dec 4, 2025 · Assembly

    Presented to the Governor on 12-4-2025

  43. Dec 10, 2025 · Assembly

    Report approved by the Governor on 12-9-2025. 2025 Wisconsin Act 78

  44. Dec 10, 2025 · Assembly

    Published 12-10-2025