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Bills · 2025-2026 Regular Session

SB 178

Died at session end Official bill text Atom feed

Relating to: changes to the low-income housing tax credit. (FE)

Housing Housing and economic development authority wisconsin Income tax — Credit Rural planning

  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

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.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Carpenter (D) , Dassler-Alfheim (D) , Habush Sinykin (D) , James (R) , Keyeski (D) , Quinn (R) , Ratcliff (D) , Wall (D) , Wirch (D)

17 cosponsors

Armstrong (R) , B. Jacobson (R) , Bare (D) , Goodwin (D) , Green (R) , Gundrum (R) , Kitchens (R) , Kreibich (R) , Krug (R) , Miresse (D) , Palmeri and Fitzgerald , Penterman (R) , Pfaff (D) , Piwowarczyk (R) , Roe (D) , Subeck (D) , Tenorio (D)

Registered lobbying interests · 20

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 adoption of Senate Amendment 1 recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0

Passed 5–0 May 9, 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 as amended recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0

Passed 5–0 May 9, 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 adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Jan 14, 2026 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 as amended recommended by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Jan 14, 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, 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

  2. Apr 3, 2025 · Senate

    Read first time and referred to Committee on Insurance, Housing, Rural Issues and Forestry

  3. Apr 8, 2025 · Senate

    Representative Roe added as a cosponsor

  4. Apr 14, 2025 · Senate

    Fiscal estimate received

  5. Apr 15, 2025 · Senate

    Senator Pfaff added as a coauthor

  6. Apr 16, 2025 · Senate

    Fiscal estimate received

  7. Apr 17, 2025 · Senate

    Public hearing held

  8. Apr 23, 2025 · Senate

    Fiscal estimate received

  9. May 2, 2025 · Senate

    Senate Amendment 1 offered by Senator Quinn

  10. May 9, 2025 · Senate

    Report adoption of Senate Amendment 1 recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0

  11. May 9, 2025 · Senate

    Report passage as amended recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0

  12. May 9, 2025 · Senate

    Available for scheduling

  13. May 9, 2025 · Senate

    Executive action taken

  14. Jan 12, 2026 · Senate

    Representatives Palmeri and Fitzgerald added as cosponsors

  15. Jan 13, 2026 · Senate

    Representative Miresse added as a cosponsor

  16. Jan 13, 2026 · Senate

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

  17. Jan 14, 2026 · Senate

    Executive action taken

  18. Jan 14, 2026 · Senate

    Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0

  19. Jan 14, 2026 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 16, Noes 0

  20. Jan 14, 2026 · Senate

    Available for scheduling

  21. Mar 23, 2026 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1