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Bills · 2025-2026 Regular Session

SB 176

Vetoed Official bill text Atom feed

Relating to: an income and franchise tax exemption for broadband expansion grants and for federal high-cost program funding for broadband expansion. (FE)

Data processing Federal aid Franchise — Taxation Income tax — Credit Income tax — Deduction Legislature — Tax exemptions joint survey committee on Sunset

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, stopped here
  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 exempts from state income and franchise taxes income received in the form of a grant issued by this state; a city, village, town, or county of this state; a tribal government in this state; or the federal government for broadband expansion in this state. The bill also exempts from income and franchise taxes income received in the form of funding from the federal government for any high-cost universal service funding for broadband expansion. Current law provides an income and franchise tax exemption for income received in the form of allocations issued by this state with moneys received from the federal coronavirus relief fund to be used for broadband expansion. The bill prohibits claiming the exemptions under the bill and the exemption under current law for the same grant.

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: Bradley (R) , Feyen (R) , James (R) , Keyeski (D) , Pfaff (D) , Quinn (R) , Ratcliff (D) , Stafsholt (R) , Testin (R) , Tomczyk (R) , Wimberger (R)

26 cosponsors

Armstrong (R) , B. Jacobson (R) , Bare (D) , Callahan (R) , Dittrich (R) , Green (R) , Gustafson (R) , J. Jacobson (D) , Joers (D) , Johnson (D) , Kaufert (R) , Kitchens (R) , Kreibich (R) , McCarville (D) , Moses (R) , Mursau (R) , Novak (R) , O'Connor (R) , Steffen (R) , Subeck (D) , Summerfield (R) , Swearingen (R) , Tucker (R) , Udell (D) , VanderMeer (R) , Wittke (R)

Registered lobbying interests · 22

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 7, Noes 1

Passed 7–1 Sep 19, 2025 official source full page

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

Senate: Report of Joint Survey Committee on Tax Exemptions received, Ayes 6, Noes 3

Passed 6–3 Nov 12, 2025 official source full page

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

Senate: Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 4

Passed 11–4 Feb 3, 2026 official source full page

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

Senate: PASSAGE

Passed 20–13 Feb 11, 2026 official source full page

Assembly: CONCURRENCE AS AMENDED

Passed 60–34 Feb 19, 2026 official source full page

Aye · 60

Senate: Assembly Substitute Amendment 1 concurred in, Ayes 20, Noes 13

Passed 20–13 Mar 17, 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. Apr 3, 2025 · Senate

    Introduced by Senators Quinn, Bradley, Feyen, James, Keyeski, Pfaff, Ratcliff, Stafsholt, Testin, Tomczyk and Wimberger; cosponsored by Representatives Summerfield, Steffen, Gustafson, Armstrong, Callahan, Dittrich, Green, B. Jacobson, J. Jacobson, Johnson, Kaufert, Kitchens, Kreibich, Moses, Mursau, Novak, O'Connor, Subeck, Swearingen, Tucker, Udell, VanderMeer and Wittke

  2. Apr 3, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Apr 14, 2025 · Senate

    Representative Joers added as a cosponsor

  4. Apr 22, 2025 · Senate

    Fiscal estimate received

  5. May 13, 2025 · Senate

    Representative McCarville added as a cosponsor

  6. May 21, 2025 · Senate

    Public hearing held

  7. Jun 10, 2025 · Senate

    Representative Bare added as a cosponsor

  8. Sep 18, 2025 · Senate

    Executive action taken

  9. Sep 19, 2025 · Senate

    Report passage recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

  10. Sep 19, 2025 · Senate

    Available for scheduling

  11. Oct 23, 2025 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  12. Nov 12, 2025 · Senate

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 6, Noes 3

  13. Jan 29, 2026 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  14. Feb 3, 2026 · Senate

    Executive action taken

  15. Feb 3, 2026 · Senate

    Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 4

  16. Feb 3, 2026 · Senate

    Available for scheduling

  17. Feb 9, 2026 · Senate

    Placed on calendar 2-11-2026 pursuant to Senate Rule 18(1)

  18. Feb 11, 2026 · Senate

    Senate Amendment 1 offered by Senators Hesselbein, Smith, Carpenter, Dassler-Alfheim, Drake, Habush Sinykin, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Spreitzer, Wall and Wirch

  19. Feb 11, 2026 · Senate

    Read a second time

  20. Feb 11, 2026 · Senate

    Senate Amendment 1 rejected

  21. Feb 11, 2026 · Senate

    Ordered to a third reading

  22. Feb 11, 2026 · Senate

    Rules suspended to give bill its third reading

  23. Feb 11, 2026 · Senate

    Read a third time and passed, Ayes 20, Noes 13

  24. Feb 11, 2026 · Senate

    Ordered immediately messaged

  25. Feb 12, 2026 · Assembly

    Received from Senate

  26. Feb 18, 2026 · Assembly

    Referred to committee on Rules

  27. Feb 18, 2026 · Assembly

    Made a special order of business at 11:10 AM on 2-19-2026 pursuant to Assembly Resolution 14

  28. Feb 19, 2026 · Assembly

    Read a second time

  29. Feb 19, 2026 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Summerfield

  30. Feb 19, 2026 · Assembly

    Assembly Substitute Amendment 1 adopted

  31. Feb 19, 2026 · Assembly

    Ordered to a third reading

  32. Feb 19, 2026 · Assembly

    Rules suspended

  33. Feb 19, 2026 · Assembly

    Read a third time and concurred in as amended, Ayes 60, Noes 34

  34. Feb 19, 2026 · Assembly

    Ordered immediately messaged

  35. Feb 23, 2026 · Senate

    Received from Assembly amended and concurred in as amended, Assembly Substitute Amendment 1 adopted

  36. Mar 16, 2026 · Senate

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

  37. Mar 17, 2026 · Senate

    Assembly Substitute Amendment 1 concurred in, Ayes 20, Noes 13

  38. Mar 17, 2026 · Senate

    Action ordered immediately messaged

  39. Mar 18, 2026 · Senate

    Report correctly enrolled

  40. Apr 2, 2026 · Senate

    Presented to the Governor on 4-2-2026

  41. Apr 6, 2026 · Senate

    Report vetoed by the Governor on 4-3-2026

  42. May 12, 2026 · Senate

    Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)

  43. May 13, 2026 · Senate

    Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82