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Bills from the 2025–26 session

Assembly Bill 375

Modifications to the historic rehabilitation tax credit. (FE)

Topics: Building, Corporation: Taxation, Economic Development Corporation, Wisconsin, Income tax: Credit, Sunset

Became law

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

  1. Introduced, passed

    Jul 17, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Nov 19, 2025

  4. Senate vote, passed

    Passed 31 to 2

  5. Governor, passed

    Signed

  6. Law, here now

    2025 Wisconsin Act 238

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 382. 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 modifies the historic rehabilitation tax credit, which allows taxpayers to claim a credit for the amounts spent to rehabilitate certified historic structures located in Wisconsin. The credit is based on the federal rehabilitation tax credit. In general, a taxpayer may claim both credits for the same rehabilitation project; however, in some cases, a taxpayer may not be able to claim both due to differences in state and federal law.

Under current law, taxpayers may claim a credit equal to 20 percent of their qualified rehabilitation expenditures so long as the expenditures are at least $50,000. Federal law further requires the expenditures exceed the greater of the taxpayer’s adjusted basis in the property (initial cost with certain adjustments) or $5,000. The bill provides that the federal requirement does not apply, while maintaining the $50,000 threshold.

Read the full summary

Also under current law, a taxpayer must be certified by the Wisconsin Economic Development Corporation to claim the credit. As part of this requirement, the taxpayer must provide to WEDC evidence that the State Historic Preservation Officer approved the rehabilitation before the work began and that the SHPO recommended the rehabilitation for approval to the U.S. Secretary of the Interior. The bill removes the requirement regarding SHPO recommendation for federal approval if the taxpayer claims only the state credit.

The bill modifies the timing for claiming the credit, which is currently based on when the taxpayer claims the federal credit. Federal law, as amended by the Tax Cuts and Jobs Act of 2017, generally requires taxpayers claim the credit in equal amounts over five years. Under the bill, the full credit is generally claimed in one year.

The bill sunsets the credit for the rehabilitation of qualifying buildings that are not certified historic structures and the corresponding requirement that WEDC certify taxpayers to claim that credit. The Tax Cuts and Jobs Act had sunsetted a similar federal credit.

Finally, current law prohibits WEDC from certifying persons to claim more than a total of $3,500,000 in tax credits for all projects undertaken on the same parcel. Under the bill, this restriction only applies to certifying persons to claim tax credits for all projects undertaken on the same parcel within a single 10-year period.

Who's behind it

9 representatives are its ⁠. 6 are Republicans and 3 are Democrats.

12 more lawmakers ⁠.

See all 21 names

Authors (9)

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 6 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 10 to 0 · Sep 15, 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 Ways and Means, Ayes 10, Noes 0”. Official record · This vote on its own page

Assembly Committee on Ways and Means vote to recommend it

Passed, 10 to 0 · Sep 15, 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 10, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 97 to 0 · Nov 19, 2025 · 2 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (97)

Didn't vote (2)

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

Joint Committee on Finance vote to recommend it

Passed, 16 to 0 · Mar 3, 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 to pass it

Passed, 31 to 2 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

No (2)

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 238.

  3. Apr 2, 2026

    Sent to the governor.

  4. Mar 17, 2026

    The Senate passed it too, 31 to 2.

  5. 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)

  6. Mar 3, 2026

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

  7. Feb 27, 2026

    Sent to the Joint Committee on Finance.

  8. Nov 20, 2025

    Sent to the Senate Committee on Senate Organization.

  9. Nov 20, 2025

    The Senate received it.

  10. Nov 19, 2025

    The Assembly passed it, 97 to 0.

  11. Nov 19, 2025

    The Assembly adopted it.

  12. Sep 25, 2025 to Oct 27, 2025

    5 more representatives and 2 senators signed on in support.

  13. Sep 15, 2025

    Sent to the Assembly Committee on Rules.

  14. Sep 15, 2025

    The committee voted to recommend passing it, 10 to 0.

  15. Sep 2, 2025

    1 more representative signed on in support.

  16. Aug 21, 2025

    The committee held a public hearing.

  17. Jul 30, 2025

    A state agency sent in its estimate of the cost.

  18. Jul 17, 2025

    Sent to the Assembly Committee on Ways and Means.

  19. Jul 17, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Jul 17, 2025 · Assembly

    Introduced by Representatives Armstrong, Kreibich, Joers, Moses, Mursau, Ortiz-Velez, Tittl, Tranel and Udell; cosponsored by Senators Feyen, Dassler-Alfheim, Habush Sinykin, L. Johnson and Spreitzer

  2. Jul 17, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Jul 30, 2025 · Assembly

    Fiscal estimate received

  4. Aug 21, 2025 · Assembly

    Public hearing held

  5. Aug 29, 2025 · Assembly

    Assembly Amendment 1 offered by Representative Armstrong

  6. Sep 2, 2025 · Assembly

    Representative Snodgrass added as a coauthor

  7. Sep 4, 2025 · Assembly

    Executive action taken

  8. Sep 15, 2025 · Assembly

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

  9. Sep 15, 2025 · Assembly

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

  10. Sep 15, 2025 · Assembly

    Referred to committee on Rules

  11. Sep 25, 2025 · Assembly

    Representative McCarville added as a coauthor

  12. Oct 2, 2025 · Assembly

    Senator Larson added as a cosponsor

  13. Oct 3, 2025 · Assembly

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

  14. Oct 6, 2025 · Assembly

    Representatives Palmeri and Miresse added as coauthors

  15. Oct 7, 2025 · Assembly

    Representative Stubbs added as a coauthor

  16. Oct 20, 2025 · Assembly

    Representative Anderson added as a coauthor

  17. Oct 27, 2025 · Assembly

    Senator Ratcliff added as a cosponsor

  18. Nov 5, 2025 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Armstrong

  19. Nov 19, 2025 · Assembly

    Read a second time

  20. Nov 19, 2025 · Assembly

    Assembly Substitute Amendment 1 adopted

  21. Nov 19, 2025 · Assembly

    Ordered to a third reading

  22. Nov 19, 2025 · Assembly

    Rules suspended

  23. Nov 19, 2025 · Assembly

    Read a third time and passed, Ayes 97, Noes 0

  24. Nov 19, 2025 · Assembly

    Ordered immediately messaged

  25. Nov 20, 2025 · Senate

    Received from Assembly

  26. Nov 20, 2025 · Senate

    Read first time and referred to committee on Senate Organization

  27. Nov 20, 2025 · Senate

    Available for scheduling

  28. Feb 27, 2026 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  29. Mar 3, 2026 · Senate

    Executive action taken

  30. Mar 3, 2026 · Senate

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

  31. Mar 3, 2026 · Senate

    Available for scheduling

  32. Mar 16, 2026 · Senate

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

  33. Mar 16, 2026 · Senate

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

  34. Mar 17, 2026 · Senate

    Read a second time

  35. Mar 17, 2026 · Senate

    Ordered to a third reading

  36. Mar 17, 2026 · Senate

    Rules suspended to give bill its third reading

  37. Mar 17, 2026 · Senate

    Read a third time and concurred in, Ayes 31, Noes 2

  38. Mar 17, 2026 · Senate

    Ordered immediately messaged

  39. Mar 18, 2026 · Assembly

    Received from Senate concurred in

  40. Mar 26, 2026 · Assembly

    Report correctly enrolled on 3-26-2026

  41. Apr 2, 2026 · Assembly

    Presented to the Governor on 4-2-2026

  42. Apr 9, 2026 · Assembly

    Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 238

  43. 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