Bills · 2025-2026 Regular Session
Relating to: a tax credit for certain sales and use taxes paid on services sold through an amusement device. (FE)
Amusement Franchise — Taxation Income tax — Credit Milwaukee — City Milwaukee county Sales tax
- 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
This bill creates an income and franchise tax credit for the total amount of the additional Milwaukee County sales and use tax and the sales and use tax imposed by a municipality that is paid by a person on sales of taxable services purchased through an amusement device. The bill defines an “amusement device” as a single or multiplayer device, machine, or game played for amusement. Current law subjects the furnishing, for payment or other consideration, of access or use of amusement, entertainment, or recreational devices or facilities to sales and use taxes. Also, under current law, the City of Milwaukee is the only municipality that is authorized to impose a sales and use tax, which it imposes at a rate of 2 percent. Under current law, Milwaukee County is authorized to impose an additional sales and use tax of 0.4 percent. The revenues from both of those taxes must generally be used to pay for the unfunded actuarial accrued liability of the pension systems of the City of Milwaukee and Milwaukee County, respectively.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Registered lobbying interests · 1
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 passage recommended by Committee on State Affairs, Ayes 8, Noes 2
Passed 8–2 Feb 12, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Aye · 55
- Adam Neylon (15)
- Alex Dallman (39)
- Amanda Nedweski (32)
- Barbara Dittrich (99)
- Ben Franklin (88)
- Bob Donovan (61)
- Bob Wittke (63)
- Brent Jacobson (87)
- Calvin Callahan (35)
- Chanz Green (74)
- Chuck Wichgers (84)
- Cindi Duchow (97)
- Clint Moses (92)
- Dan Knodl (24)
- Dave Armstrong (67)
- Dave Maxey (83)
- Dave Murphy (56)
- David Steffen (4)
- Dean Kaufert (53)
- Duke Tucker (75)
- Elijah Behnke (6)
- Gus Gustafson (55)
- Jeff Mursau (36)
- Jerry O'Connor (60)
- Jessie Rodriguez (21)
- Jim Piwowarczyk (98)
- Joel Kitchens (1)
- John Spiros (86)
- Joy Goeben (5)
- Karen Hurd (69)
- Kevin Petersen (57)
- Lindee Brill (27)
- Mark Born (37)
- Nancy VanderMeer (70)
- Pat Snyder (85)
- Paul Melotik (22)
- Paul Tittl (25)
- Rick Gundrum (58)
- Rob Brooks (59)
- Rob Kreibich (28)
- Rob Summerfield (68)
- Rob Swearingen (34)
- Robin Vos (33)
- Ron Tusler (3)
- Scott Allen (82)
- Scott Krug (72)
- Shae Sortwell (2)
- Shannon Zimmerman (30)
- Steve Doyle (94)
- Todd Novak (51)
- Tony Kurtz (41)
- Travis Tranel (49)
- Treig Pronschinske (29)
- Tyler August (31)
- Will Penterman (38)
Nay · 41
- Alex Joers (81)
- Amaad Rivera-Wagner (90)
- Andrew Hysell (48)
- Angela Stroud (73)
- Angelina Cruz (62)
- Angelito Tenorio (14)
- Ann Roe (44)
- Ben DeSmidt (65)
- Brienne Brown (43)
- Christian Phelps (93)
- Christine Sinicki (20)
- Clint Anderson (45)
- Darrin Madison (10)
- Deb Andraca (23)
- Francesca Hong (76)
- Greta Neubauer (66)
- Jenna Jacobson (50)
- Jill Billings (95)
- Joan Fitzgerald (46)
- Joe Sheehan (26)
- Kalan Haywood (16)
- Karen DeSanto (40)
- Karen Kirsch (7)
- Lee Snodgrass (52)
- Lisa Subeck (79)
- Lori Palmeri (54)
- Margaret Arney (18)
- Maureen McCarville (42)
- Mike Bare (80)
- Randy Udell (47)
- Renuka Mayadev (77)
- Robyn Vining (13)
- Russell Goodwin (12)
- Ryan Clancy (19)
- Ryan Spaude (89)
- Sequanna Taylor (11)
- Shelia Stubbs (78)
- Supreme Moore Omokunde (17)
- Sylvia Ortiz-Velez (8)
- Tip McGuire (64)
- Vinnie Miresse (71)
Not voting · 3
- Jodi Emerson (91)
- Priscilla Prado (9)
- Tara Johnson (96)
Senate: Report concurrence recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3
Passed 5–3 Mar 11, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report concurrence recommended by Joint Committee on Finance, Ayes 10, Noes 3
Passed 10–3 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
- Jan 16, 2026 · Assembly
Introduced by Representatives Wittke, Green and Knodl; cosponsored by Senator Tomczyk
- Jan 16, 2026 · Assembly
Read first time and referred to Committee on State Affairs
- Feb 11, 2026 · Assembly
Fiscal estimate received
- Feb 11, 2026 · Assembly
Public hearing held
- Feb 11, 2026 · Assembly
Executive action taken
- Feb 12, 2026 · Assembly
Report passage recommended by Committee on State Affairs, Ayes 8, Noes 2
- Feb 12, 2026 · Assembly
Referred to committee on Rules
- Feb 18, 2026 · Assembly
Made a special order of business at 11:40 AM on 2-19-2026 pursuant to Assembly Resolution 14
- Feb 19, 2026 · Assembly
Assembly Substitute Amendment 1 adopted
- Feb 19, 2026 · Assembly
Ordered to a third reading
- Feb 19, 2026 · Assembly
Rules suspended
- Feb 19, 2026 · Assembly
Read a third time and passed, Ayes 55, Noes 41
- Feb 19, 2026 · Assembly
Ordered immediately messaged
- Feb 19, 2026 · Assembly
Read a second time
- Feb 19, 2026 · Assembly
Assembly Substitute Amendment 1 offered by Representative Wittke
- Feb 23, 2026 · Senate
Received from Assembly
- Feb 25, 2026 · Senate
Read first time and referred to committee on Agriculture and Revenue
- Mar 10, 2026 · Senate
Public hearing held
- Mar 11, 2026 · Senate
Executive action taken
- Mar 11, 2026 · Senate
Report concurrence recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3
- Mar 11, 2026 · Senate
Available for scheduling
- Mar 11, 2026 · Senate
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Mar 11, 2026 · Senate
Executive action taken
- Mar 11, 2026 · Senate
Report concurrence recommended by Joint Committee on Finance, Ayes 10, Noes 3
- Mar 11, 2026 · Senate
Available for scheduling
- Mar 23, 2026 · Senate
Failed to concur in pursuant to Senate Joint Resolution 1