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Bills · 2025-2026 Regular Session

SB 1

Died at session end Official bill text Atom feed

Relating to: onetime individual income tax rebates. (FE)

Income tax — Return Revenue department of

  1. Introduced, stopped here
  2. Passes Senate, not reached
  3. Passes Assembly, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill provides a onetime rebate to taxpayers who filed a Wisconsin individual income tax return for tax year 2024 and who owed Wisconsin individual income tax for that year. The rebate is $1,000 for married persons filing a joint return and $500 dollars for all other individuals. The rebate payment may not exceed the amount of the taxpayer’s 2024 net income tax liability.

Under the bill, the Department of Revenue will issue the rebate payments without the taxpayers having to take any further action. The bill provides that the payments be made no later than September 15, 2026. If a taxpayer does not receive the amount of payment for which he or she is eligible, the taxpayer may file a claim with DOR by using a portal on DOR’s website. No claims may be made after December 31, 2026.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Bradley (R) , Cabral-Guevara (R) , Felzkowski (R) , Feyen (R) , Hutton (R) , Jagler (R) , James (R) , Kapenga (R) , LeMahieu (R) , Nass (R) , Quinn (R) , Stafsholt (R) , Testin (R) , Tomczyk (R) , Wanggaard (R) , Wimberger (R)

Registered lobbying interests · 2

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

Senate: Report passage recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

Passed 5–3 Feb 13, 2026 official source full page

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

Full history

  1. Feb 11, 2026 · Senate

    Introduced by Senators LeMahieu, Bradley, Felzkowski, Feyen, Hutton, Jagler, James, Kapenga, Nass, Quinn, Stafsholt, Testin, Tomczyk, Wanggaard, Wimberger and Cabral-Guevara

  2. Feb 11, 2026 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Feb 12, 2026 · Senate

    Public hearing held

  4. Feb 13, 2026 · Senate

    Executive action taken

  5. Feb 13, 2026 · Senate

    Report passage recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

  6. Feb 13, 2026 · Senate

    Available for scheduling

  7. Mar 16, 2026 · Senate

    Fiscal estimate received

  8. Mar 23, 2026 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1