Bills · 2025-2026 Regular Session
Relating to: qualifying investments for purposes of claiming the early stage seed investment and angel investment credits. (FE)
Business Corporation — Taxation Economic development corporation wisconsin
- Introduced, stopped here
- Passes Assembly, not reached
- Passes Senate, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
Current law allows an individual to claim an income tax credit equal to 25 percent of the individual’s bona fide angel investment in a qualified new business venture certified by the Wisconsin Economic Development Corporation. “Bona fide angel investment” is defined as the purchase of an equity interest or any other expenditure, as determined by rule. This bill modifies that definition to include a convertible instrument such as a convertible note or a simple agreement for future equity.
Current law allows a person to claim the early stage seed investment tax credit equal to 25 percent of the person’s investment paid to a fund manager that the fund manager invests in a qualified new business venture certified by WEDC. Under the bill, “investment” is defined as a purchase of an equity interest, a convertible instrument such as a convertible note or a simple agreement for future equity, or any other expenditure, as determined by WEDC.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Registered lobbying interests · 3
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 State Affairs, Ayes 10, Noes 0
Passed 10–0 Dec 17, 2025 official source full pageNo 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 State Affairs, Ayes 10, Noes 0
Passed 10–0 Dec 17, 2025 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Aye · 90
- Adam Neylon (15)
- Alex Dallman (39)
- Alex Joers (81)
- Amaad Rivera-Wagner (90)
- Amanda Nedweski (32)
- Andrew Hysell (48)
- Angela Stroud (73)
- Ann Roe (44)
- Barbara Dittrich (99)
- Ben DeSmidt (65)
- Ben Franklin (88)
- Bob Donovan (61)
- Bob Wittke (63)
- Brent Jacobson (87)
- Brienne Brown (43)
- Calvin Callahan (35)
- Chanz Green (74)
- Christine Sinicki (20)
- Chuck Wichgers (84)
- Cindi Duchow (97)
- Clint Anderson (45)
- Clint Moses (92)
- Dan Knodl (24)
- Dave Armstrong (67)
- Dave Maxey (83)
- Dave Murphy (56)
- David Steffen (4)
- Dean Kaufert (53)
- Deb Andraca (23)
- Duke Tucker (75)
- Elijah Behnke (6)
- Greta Neubauer (66)
- Gus Gustafson (55)
- Jeff Mursau (36)
- Jenna Jacobson (50)
- Jerry O'Connor (60)
- Jessie Rodriguez (21)
- Jill Billings (95)
- Jim Piwowarczyk (98)
- Joan Fitzgerald (46)
- Jodi Emerson (91)
- Joe Sheehan (26)
- Joel Kitchens (1)
- John Spiros (86)
- Joy Goeben (5)
- Kalan Haywood (16)
- Karen DeSanto (40)
- Karen Hurd (69)
- Karen Kirsch (7)
- Kevin Petersen (57)
- Lee Snodgrass (52)
- Lindee Brill (27)
- Lisa Subeck (79)
- Lori Palmeri (54)
- Margaret Arney (18)
- Mark Born (37)
- Maureen McCarville (42)
- Mike Bare (80)
- Nancy VanderMeer (70)
- Pat Snyder (85)
- Paul Melotik (22)
- Paul Tittl (25)
- Priscilla Prado (9)
- Randy Udell (47)
- Renuka Mayadev (77)
- Rick Gundrum (58)
- Rob Brooks (59)
- Rob Kreibich (28)
- Rob Summerfield (68)
- Rob Swearingen (34)
- Robin Vos (33)
- Robyn Vining (13)
- Ron Tusler (3)
- Ryan Spaude (89)
- Scott Allen (82)
- Scott Krug (72)
- Sequanna Taylor (11)
- Shae Sortwell (2)
- Shelia Stubbs (78)
- Supreme Moore Omokunde (17)
- Sylvia Ortiz-Velez (8)
- Tara Johnson (96)
- Tip McGuire (64)
- Todd Novak (51)
- Tony Kurtz (41)
- Travis Tranel (49)
- Treig Pronschinske (29)
- Tyler August (31)
- Vinnie Miresse (71)
- Will Penterman (38)
Nay · 6
- Angelina Cruz (62)
- Angelito Tenorio (14)
- Christian Phelps (93)
- Darrin Madison (10)
- Francesca Hong (76)
- Ryan Clancy (19)
Not voting · 3
- Russell Goodwin (12)
- Shannon Zimmerman (30)
- Steve Doyle (94)
Senate: Report concurrence recommended by Joint Committee on Finance, Ayes 13, Noes 0
Passed 13–0 Mar 11, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Full history
- Oct 24, 2025 · Assembly
Introduced by Representatives Wittke, Moses, Armstrong, Goodwin, O'Connor and Wichgers; cosponsored by Senators Feyen, Spreitzer and Roys
- Oct 24, 2025 · Assembly
Read first time and referred to Committee on State Affairs
- Oct 30, 2025 · Assembly
Fiscal estimate received
- Nov 5, 2025 · Assembly
Assembly Amendment 1 offered by Representative Wittke
- Nov 5, 2025 · Assembly
Fiscal estimate received
- Nov 20, 2025 · Assembly
Public hearing held
- Dec 3, 2025 · Assembly
Executive action taken
- Dec 17, 2025 · Assembly
Report Assembly Amendment 1 adoption recommended by Committee on State Affairs, Ayes 10, Noes 0
- Dec 17, 2025 · Assembly
Report passage as amended recommended by Committee on State Affairs, Ayes 10, Noes 0
- Dec 17, 2025 · Assembly
Referred to committee on Rules
- Feb 5, 2026 · Assembly
Placed on calendar 2-10-2026 by Committee on Rules
- Feb 10, 2026 · Assembly
Read a second time
- Feb 10, 2026 · Assembly
Assembly Amendment 1 adopted
- Feb 10, 2026 · Assembly
Ordered to a third reading
- Feb 10, 2026 · Assembly
Rules suspended
- Feb 10, 2026 · Assembly
Read a third time and passed, Ayes 90, Noes 6
- Feb 10, 2026 · Assembly
Representative Anderson added as a coauthor
- Feb 10, 2026 · Assembly
Ordered immediately messaged
- Feb 10, 2026 · Senate
Received from Assembly
- Feb 11, 2026 · Senate
Read first time and referred to joint committee on Finance
- Mar 11, 2026 · Senate
Executive action taken
- Mar 11, 2026 · Senate
Report concurrence recommended by Joint Committee on Finance, Ayes 13, Noes 0
- Mar 11, 2026 · Senate
Available for scheduling
- Mar 23, 2026 · Senate
Failed to concur in pursuant to Senate Joint Resolution 1