Senate Bill 178
Changes to the low-income housing tax credit. (FE)
Topics: Housing, Housing and Economic Development Authority, Wisconsin, Income tax: Credit, Rural planning
Stopped before the full Senate voted
The recommended passing it, but the full Senate never voted on it. The last day for votes this session was Mar 19, 2026. To try again, a lawmaker would have to start a new bill.
-
Introduced, passed
Apr 3, 2025
-
Committee, passed
Approved
-
Senate vote, stopped here
Stopped here. The full Senate never voted on it.
-
Assembly vote, not reached
-
Governor, not reached
-
Law, not reached
Latest entry in the official record, Mar 23, 2026: “Failed to pass pursuant to ”
Following saves it on this device. New actions show on your Following page. You can also get updates in a feed reader.
Embed this on your site
Paste this code into your page. The card shows the latest record each time it loads. Preview the card
The same bill was also filed in the Assembly as AB 182. That version became law.
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. 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
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
Under current law, the Wisconsin Housing and Economic Development Authority administers a low-income housing tax credit program. Under that program, a person may claim as a credit against the person’s income or franchise tax liability, or against the person’s liability for fees imposed on an insurer, the amount allocated by WHEDA in an “allocation certificate” for a qualified low-income housing project.
The bill also requires that WHEDA, if possible, ensure that at least 35 percent of the tax credits it allocates each year under the program are for qualified low-income housing projects in rural areas in Wisconsin and removes the requirement that a qualified low-income housing project be financed with tax-exempt bonds.
Read the full summary Show less
Finally, the bill makes a technical change to the credit for insurers so that an insurer who is a shareholder of a tax-option corporation, a partner of a partnership, or a member of a limited liability company may claim the credit.
Who's behind it
9 senators are its . 7 are Democrats and 2 are Republicans.
17 more lawmakers .
See all 26 names Hide the names
Authors (9)
- Tim Carpenter · Democrat, Senate
- Kristin Dassler-Alfheim · Democrat, Senate
- Jodi Habush Sinykin · Democrat, Senate
- Jesse James · Republican, Senate
- Sarah Keyeski · Democrat, Senate
- Romaine Quinn · Republican, Senate
- Melissa Ratcliff · Democrat, Senate
- Jamie Wall · Democrat, Senate
- Bob Wirch · Democrat, Senate
Signed on in support (17)
- Dave Armstrong · Republican, Assembly
- Brent Jacobson · Republican, Assembly
- Mike Bare · Democrat, Assembly
- Russell Goodwin · Democrat, Assembly
- Chanz Green · Republican, Assembly
- Rick Gundrum · Republican, Assembly
- Joel Kitchens · Republican, Assembly
- Rob Kreibich · Republican, Assembly
- Scott Krug · Republican, Assembly
- Vinnie Miresse · Democrat, Assembly
- Palmeri and Fitzgerald
- Will Penterman · Republican, Assembly
- Brad Pfaff · Democrat, Senate
- Jim Piwowarczyk · Republican, Assembly
- Ann Roe · Democrat, Assembly
- Lisa Subeck · Democrat, Assembly
- Angelito Tenorio · Democrat, Assembly
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 4 votes on this bill.
Senate Committee on Insurance vote on an amendment
Passed, 5 to 0 · May 9, 2025
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Amendment 1 recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0”. Official record · This vote on its own page
Senate Committee on Insurance vote to recommend it
Passed, 5 to 0 · May 9, 2025
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 Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0”. Official record · This vote on its own page
Joint Committee on Finance vote on an amendment
Passed, 16 to 0 · Jan 14, 2026
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0”. Official record · This vote on its own page
Joint Committee on Finance vote to recommend it
Passed, 16 to 0 · Jan 14, 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 16, Noes 0”. Official record · This vote on its own page
What happened
-
Mar 23, 2026
The session ended, and the bill died with it.
-
Jan 14, 2026
The committee voted to recommend passing it, 16 to 0.
-
Jan 14, 2026
“Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0” (the official wording)
-
Jan 13, 2026
Sent to the Joint Committee on Finance.
-
Jan 12, 2026 to Jan 13, 2026
3 more representatives signed on in support.
-
May 9, 2025
The committee voted to recommend passing it, 5 to 0.
-
May 9, 2025
“Report adoption of Senate Amendment 1 recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0” (the official wording)
-
Apr 23, 2025
A state agency sent in its estimate of the cost.
-
Apr 17, 2025
The committee held a public hearing.
-
Apr 16, 2025
A state agency sent in its estimate of the cost.
-
Apr 15, 2025
1 more senator signed on in support.
-
Apr 14, 2025
A state agency sent in its estimate of the cost.
-
Apr 8, 2025
1 more representative signed on in support.
-
Apr 3, 2025
Sent to the Senate Committee on Insurance, Housing, Rural Issues and Forestry.
-
Apr 3, 2025
Introduced in the Senate.
See the official record, word for word Hide the official record
- Apr 3, 2025 · Senate
Introduced by Senators Quinn, James, Carpenter, Dassler-Alfheim, Habush Sinykin, Keyeski, Ratcliff, Wall and Wirch; cosponsored by Representatives Armstrong, Green, Bare, Goodwin, Gundrum, B. Jacobson, Kitchens, Kreibich, Krug, Penterman, Piwowarczyk, Subeck and Tenorio
- Apr 3, 2025 · Senate
Read first time and referred to Committee on Insurance, Housing, Rural Issues and Forestry
- Apr 8, 2025 · Senate
Representative Roe added as a cosponsor
- Apr 14, 2025 · Senate
Fiscal estimate received
- Apr 15, 2025 · Senate
Senator Pfaff added as a coauthor
- Apr 16, 2025 · Senate
Fiscal estimate received
- Apr 17, 2025 · Senate
Public hearing held
- Apr 23, 2025 · Senate
Fiscal estimate received
- May 2, 2025 · Senate
Senate Amendment 1 offered by Senator Quinn
- May 9, 2025 · Senate
Executive action taken
- May 9, 2025 · Senate
Report adoption of Senate Amendment 1 recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0
- May 9, 2025 · Senate
Report passage as amended recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0
- May 9, 2025 · Senate
Available for scheduling
- Jan 12, 2026 · Senate
Representatives Palmeri and Fitzgerald added as cosponsors
- Jan 13, 2026 · Senate
Representative Miresse added as a cosponsor
- Jan 13, 2026 · Senate
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Jan 14, 2026 · Senate
Executive action taken
- Jan 14, 2026 · Senate
Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0
- Jan 14, 2026 · Senate
Report passage as amended recommended by Joint Committee on Finance, Ayes 16, Noes 0
- Jan 14, 2026 · Senate
Available for scheduling
- Mar 23, 2026 · Senate
Failed to pass pursuant to Senate Joint Resolution 1
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. 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
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1
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
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote