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Bills from the 2025–26 session

Assembly Bill 525

Repeal of obsolete tax credits and tax provisions. (FE)

Topics: Franchise: Taxation, Income tax: Credit, Sunset, Taxation

Stopped before the full Assembly voted

The recommended passing it, but the full Assembly never voted on it. The last day for votes this session was Mar 19, 2026. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Oct 15, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, stopped here

    Stopped here. The full Assembly never voted on it.

  4. Senate vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2026: “Failed to pass pursuant to ⁠”

Read the bill

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The same bill was also filed in the Senate as SB 529. That version became law.

What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

This bill repeals various tax credits that taxpayers may no longer earn because of sunset provisions related to each of those credits, repeals various obsolete tax provisions, and updates other tax provisions to reflect those changes. Current law allows taxpayers to carry forward certain unused nonrefundable tax credits to future years. Under the bill, the repeal of any nonrefundable tax credits is delayed until the date that those credits may no longer be used. The bill repeals, among others, the following tax credits and other obsolete tax provisions:

1. The armed forces member credit.

Read the full summary

2. The biodiesel fuel production credit.

3. The community development finance credit.

4. The dairy and livestock farm investment credit.

5. The development, development opportunity, development zone additional research, and enterprise development zones credits.

6. The electronic medical records credit.

7. The economic development tax credit.

8. The ethanol and biodiesel fuel pump credit.

9. The health insurance risk-sharing plan assessments credit.

10. The internet equipment credit.

11. The jobs tax credit and the corresponding appropriation.

12. The manufacturing investment credit.

13. The manufacturing sales tax credit.

14. The postsecondary education credit.

15. The research facilities credit.

16. The super research and development credit.

17. The technology zones credit.

18. The water consumption credit.

19. The veteran employment credit.

20. The credit for investment in certified capital companies.

21. Provisions related to computation of apportionment of business income for tax years prior to 2008.

22. Obsolete Internal Revenue Code definitions.

23. Income tax rates and brackets for tax years prior to 2025.

24. Income tax return donation checkoffs that are discontinued.

25. The alternative minimum tax.

Who's behind it

14 representatives are its ⁠. All 14 are Republicans.

3 more lawmakers ⁠.

See all 17 names

Authors (14)

Signed on in support (3)

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 2 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 8 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 Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 8, Noes 0”. Official record · This vote on its own page

Assembly Committee on Ways and Means vote to recommend it

Passed, 8 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 Committee on Ways and Means, Ayes 8, Noes 0”. Official record · This vote on its own page

What happened

  1. Mar 23, 2026

    The session ended, and the bill died with it.

  2. Nov 20, 2025

    Sent to the Assembly Committee on Rules.

  3. Nov 20, 2025

    The committee voted to recommend passing it, 8 to 0.

  4. Nov 5, 2025

    The committee held a public hearing.

  5. Oct 28, 2025

    A state agency sent in its estimate of the cost.

  6. Oct 15, 2025

    Sent to the Assembly Committee on Ways and Means.

  7. Oct 15, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Oct 15, 2025 · Assembly

    Introduced by Representatives Wittke, Brill, Brooks, Dittrich, Gundrum, Knodl, Kreibich, Melotik, Murphy, Neylon, O'Connor, Penterman, Piwowarczyk and Wichgers; cosponsored by Senators Marklein, Cabral-Guevara and Nass

  2. Oct 15, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Oct 28, 2025 · Assembly

    Fiscal estimate received

  4. Nov 5, 2025 · Assembly

    Public hearing held

  5. Nov 5, 2025 · Assembly

    Assembly Amendment 1 offered by Representative Wittke

  6. Nov 12, 2025 · Assembly

    Executive action taken

  7. Nov 20, 2025 · Assembly

    Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 8, Noes 0

  8. Nov 20, 2025 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 8, Noes 0

  9. Nov 20, 2025 · Assembly

    Referred to committee on Rules

  10. Jan 8, 2026 · Assembly

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

  11. Jan 13, 2026 · Assembly

    Laid on the table

  12. Mar 23, 2026 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1

Terms on this page

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1. 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

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1

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