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Bills · 2025-2026 Regular Session

AB 670

Became law Official bill text Atom feed

Relating to: exempting persons engaged in certain contract research services from the sales and use tax. (FE)

Industrial development Legislature — Tax exemptions joint survey committee on Sales tax — Exemption

  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 exempts persons engaged in contract research services from the sales and use tax for the purchase of machinery and equipment that is consumed or destroyed in use exclusively for qualified research. Under the bill, “contract research services” is research conducted by a person for a customer that, if conducted by employees of the customer, would constitute qualified research. Current law provides a sales and use tax exemption for the purchase of machinery and equipment that is consumed or destroyed in use exclusively for qualified research by persons engaged in manufacturing on manufacturing property and by persons engaged primarily in biotechnology.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Armstrong (R) , Dittrich (R) , Steffen (R)

1 cosponsors

Marklein (R)

Registered lobbying interests · 4

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 9, Noes 1

Passed 9–1 Jan 21, 2026 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 1

Passed 9–1 Jan 21, 2026 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 Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 4, 2026 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 15, Noes 0

Passed 15–0 Feb 4, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 Feb 10, 2026 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 89–7 Feb 19, 2026 official source full page

Aye · 89

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 Mar 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 Mar 17, 2026 official source full page

Nay · 1

Full history

  1. Nov 19, 2025 · Assembly

    Introduced by Representatives Armstrong, Dittrich and Steffen; cosponsored by Senator Marklein

  2. Nov 19, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Nov 25, 2025 · Assembly

    Fiscal estimate received

  4. Jan 8, 2026 · Assembly

    Public hearing held

  5. Jan 8, 2026 · Assembly

    Assembly Amendment 1 offered by Representative Armstrong

  6. Jan 21, 2026 · Assembly

    Executive action taken

  7. Jan 21, 2026 · Assembly

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

  8. Jan 21, 2026 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 9, Noes 1

  9. Jan 21, 2026 · Assembly

    Referred to committee on Rules

  10. Jan 30, 2026 · Assembly

    Withdrawn from committee on Rules and referred to joint committee on Finance pursuant to Assembly Rule 24 (3)(a)

  11. Feb 3, 2026 · Assembly

    Executive action taken by joint committee on Finance

  12. Feb 4, 2026 · Assembly

    Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

  13. Feb 4, 2026 · Assembly

    Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

  14. Feb 4, 2026 · Assembly

    Referred to committee on Rules

  15. Feb 6, 2026 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  16. Feb 9, 2026 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  17. Feb 10, 2026 · Assembly

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

  18. Feb 19, 2026 · Assembly

    Made a special order of business at 9:31 PM on 2-19-2026 pursuant to Assembly Resolution 15

  19. Feb 19, 2026 · Assembly

    Read a second time

  20. Feb 19, 2026 · Assembly

    Assembly Amendment 1 adopted

  21. Feb 19, 2026 · Assembly

    Ordered to a third reading

  22. Feb 19, 2026 · Assembly

    Rules suspended

  23. Feb 19, 2026 · Assembly

    Read a third time and passed, Ayes 89, Noes 7

  24. Feb 19, 2026 · Assembly

    Ordered immediately messaged

  25. Feb 23, 2026 · Senate

    Received from Assembly

  26. Feb 25, 2026 · Senate

    Read first time and referred to committee on Senate Organization

  27. Feb 25, 2026 · Senate

    Available for scheduling

  28. Mar 16, 2026 · Senate

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

  29. Mar 16, 2026 · Senate

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

  30. Mar 17, 2026 · Senate

    Read a second time

  31. Mar 17, 2026 · Senate

    Ordered to a third reading

  32. Mar 17, 2026 · Senate

    Rules suspended to give bill its third reading

  33. Mar 17, 2026 · Senate

    Read a third time and concurred in, Ayes 32, Noes 1

  34. Mar 17, 2026 · Senate

    Ordered immediately messaged

  35. Mar 18, 2026 · Assembly

    Received from Senate concurred in

  36. Mar 23, 2026 · Assembly

    Report correctly enrolled on 3-23-2026

  37. Apr 2, 2026 · Assembly

    Presented to the Governor on 4-2-2026

  38. Apr 3, 2026 · Assembly

    Report approved by the Governor on 4-3-2026. 2025 Wisconsin Act 190

  39. Apr 3, 2026 · Assembly

    Published 4-4-2026