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Bills from the 2025–26 session

Assembly Bill 670

Exempting persons engaged in certain contract research services from the sales and use tax. (FE)

Topics: Industrial development, Legislature: Tax Exemptions, Joint Survey Committee on, Sales tax: Exemption

Became law

The governor signed it on Apr 3, 2026. It's ⁠.

  1. Introduced, passed

    Nov 19, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Feb 19, 2026

  4. Senate vote, passed

    Passed 32 to 1

  5. Governor, passed

    Signed

  6. Law, here now

    2025 Wisconsin Act 190

Latest entry in the official record, Apr 3, 2026: “Published 4-4-2026”

Read the bill

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The same bill was also filed in the Senate as SB 654. 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 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.

Who's behind it

3 representatives are its ⁠. All 3 are Republicans.

1 more lawmaker ⁠.

See all 4 names

Authors (3)

Signed on in support (1)

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 8 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 9 to 1 · Jan 21, 2026

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 9, Noes 1”. Official record · This vote on its own page

Assembly Committee on Ways and Means vote to recommend it

Passed, 9 to 1 · Jan 21, 2026

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 9, Noes 1”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 15 to 0 · Feb 4, 2026

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 Joint Committee on Finance, Ayes 15, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 15 to 0 · Feb 4, 2026

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 Joint Committee on Finance, Ayes 15, Noes 0”. Official record · This vote on its own page

Assembly vote

Passed, 9 to 0 · Feb 10, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 89 to 7 · Feb 19, 2026 · 3 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (89)

Didn't vote (3)

Official motion: “PASSAGE”. 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, 32 to 1 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

No (1)

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

What happened

  1. Apr 3, 2026

    The new law was published.

  2. Apr 3, 2026

    The governor signed it. It became 2025 Wisconsin Act 190.

  3. Apr 2, 2026

    Sent to the governor.

  4. Mar 17, 2026

    The Senate passed it too, 32 to 1.

  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. Feb 25, 2026

    Sent to the Senate Committee on Senate Organization.

  7. Feb 23, 2026

    The Senate received it.

  8. Feb 19, 2026

    The Assembly passed it, 89 to 7.

  9. Feb 19, 2026

    The Assembly adopted it.

  10. Feb 10, 2026

    “Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0” (the official wording)

  11. Feb 6, 2026

    Sent to the Assembly Committee on joint survey committee on Tax Exemptions.

  12. Feb 4, 2026

    Sent to the Assembly Committee on Rules.

  13. Feb 4, 2026

    The committee voted to recommend passing it, 15 to 0.

  14. Jan 30, 2026

    Sent to the Joint Committee on Finance.

  15. Jan 21, 2026

    Sent to the Assembly Committee on Rules.

  16. Jan 21, 2026

    The committee voted to recommend passing it, 9 to 1.

  17. Jan 8, 2026

    The committee held a public hearing.

  18. Nov 25, 2025

    A state agency sent in its estimate of the cost.

  19. Nov 19, 2025

    Sent to the Assembly Committee on Ways and Means.

  20. Nov 19, 2025

    Introduced in the Assembly.

See the official record, word for word
  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

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