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Bills from the 2025–26 session

Senate Bill 181

A levy limit exemption for regional emergency medical systems and eligibility for the expenditure restraint incentive program. (FE)

Topics: County: Taxation, Medical service, Municipality: Taxation, Referendum, Shared revenue

Became law

The governor signed it on Apr 9, 2026. It's ⁠.

  1. Introduced, passed

    Apr 14, 2025

  2. Committee, passed

    Approved

  3. Senate vote, passed

    Passed Jan 21, 2026

  4. Assembly vote, passed

    Passed 92 to 1

  5. Governor, passed

    Signed

  6. Law, here now

    2025 Wisconsin Act 212

Latest entry in the official record, Apr 9, 2026: “Published 4-9-2026”

Read the bill

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The same bill was also filed in the Assembly as AB 197. That version died when the session ended.

What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Generally, under current law, local levy limits are applied to the property tax levies that are imposed by political subdivisions. A political subdivision may not increase its levy by a percentage that exceeds its “valuation factor,” which is the greater of 0 percent or the percentage change in the political subdivision’s equalized value due to new construction, less improvements removed. Current law also contains a number of exceptions to the levy limit, such as amounts a county levies for a countywide emergency medical system, for a county children with disabilities education board, and for certain bridge and culvert construction and repair. This bill creates an additional exception to local levy limits. Under the bill, the amounts a city, village, town, or county levies for costs associated with regional emergency medical services, either through participation in a joint emergency services district or through one or more intergovernmental agreements to provide emergency medical services, or both, are exempt. Under the bill, “regional” means consisting of a service area that is at least 232 square miles or includes at least eight municipalities.

The bill also excludes expenditures of amounts levied for a regional emergency medical system that are exempt from local levy limits under the bill from being considered in determining eligibility for an expenditure restraint incentive program payment. Under current law, a municipality is eligible to receive an expenditure restraint incentive program payment if its property tax levy is greater than 5 mills and if the annual increase in its municipal budget, subject to certain exceptions, is less than the sum of factors based on inflation and the increased value of property in the municipality as a result of new construction.

Who's behind it

6 senators are its ⁠. 5 are Republicans and 1 is a Democrat.

29 more lawmakers ⁠.

See all 35 names

Authors (6)

Signed on in support (29)

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 Health vote to recommend it

Passed, 5 to 0 · Nov 11, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage recommended by Committee on Health, Ayes 5, Noes 0”. Official record · This vote on its own page

Senate vote to pass it

Passed, 30 to 3 · Jan 21, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

Official motion: “PASSAGE”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 15 to 0 · Feb 4, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 92 to 1 · Feb 19, 2026 · 6 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (92)

No (1)

Official motion: “CONCURRENCE”. Official record · This vote on its own page

What happened

  1. Apr 9, 2026

    The new law was published.

  2. Apr 9, 2026

    The governor signed it. It became 2025 Wisconsin Act 212.

  3. Apr 2, 2026

    Sent to the governor.

  4. Mar 19, 2026

    1 more representative signed on in support.

  5. Feb 19, 2026

    The Assembly passed it too, 92 to 1.

  6. Feb 4, 2026

    Sent to the Assembly Committee on Rules.

  7. Feb 4, 2026

    The committee voted to recommend passing it, 15 to 0.

  8. Jan 30, 2026

    Sent to the Joint Committee on Finance.

  9. Jan 22, 2026

    The Assembly received it.

  10. Jan 21, 2026

    The Senate passed it, 30 to 3.

  11. Jan 21, 2026

    The Senate adopted it.

  12. Nov 11, 2025

    The committee voted to recommend passing it, 5 to 0.

  13. May 14, 2025 to Jul 3, 2025

    2 more representatives signed on in support.

  14. Apr 29, 2025

    A state agency sent in its estimate of the cost.

  15. Apr 23, 2025 to Apr 25, 2025

    3 more representatives signed on in support.

  16. Apr 23, 2025

    The committee held a public hearing.

  17. Apr 21, 2025

    1 more senator signed on in support.

  18. Apr 14, 2025

    Sent to the Senate Committee on Health.

  19. Apr 14, 2025

    Introduced in the Senate.

See the official record, word for word
  1. Apr 14, 2025 · Senate

    Introduced by Senators Marklein, James, Cabral-Guevara, Nass, Pfaff, Spreitzer and Testin; cosponsored by Representatives Kurtz, Gustafson, Behnke, Dittrich, Donovan, Duchow, Franklin, Green, Kaufert, Kitchens, Maxey, Melotik, Moses, Mursau, Neubauer, Palmeri, Piwowarczyk, Steffen, Subeck, Udell, VanderMeer and Nedweski

  2. Apr 14, 2025 · Senate

    Read first time and referred to Committee on Health

  3. Apr 21, 2025 · Senate

    Senator Habush Sinykin added as a coauthor

  4. Apr 23, 2025 · Senate

    Public hearing held

  5. Apr 23, 2025 · Senate

    Representative Andraca added as a cosponsor

  6. Apr 24, 2025 · Senate

    Representative Anderson added as a cosponsor

  7. Apr 25, 2025 · Senate

    Representative Stroud added as a cosponsor

  8. Apr 29, 2025 · Senate

    Fiscal estimate received

  9. May 14, 2025 · Senate

    Representative Emerson added as a cosponsor

  10. Jul 3, 2025 · Senate

    Representative Joers added as a cosponsor

  11. Nov 11, 2025 · Senate

    Executive action taken

  12. Nov 11, 2025 · Senate

    Report passage recommended by Committee on Health, Ayes 5, Noes 0

  13. Nov 11, 2025 · Senate

    Available for scheduling

  14. Nov 12, 2025 · Senate

    Senate Substitute Amendment 1 offered by Senator Marklein

  15. Jan 16, 2026 · Senate

    Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)

  16. Jan 21, 2026 · Senate

    Senator Spreitzer withdrawn as a coauthor

  17. Jan 21, 2026 · Senate

    Read a second time

  18. Jan 21, 2026 · Senate

    Senate Substitute Amendment 1 adopted

  19. Jan 21, 2026 · Senate

    Ordered to a third reading

  20. Jan 21, 2026 · Senate

    Rules suspended to give bill its third reading

  21. Jan 21, 2026 · Senate

    Read a third time and passed, Ayes 30, Noes 3

  22. Jan 21, 2026 · Senate

    Ordered immediately messaged

  23. Jan 22, 2026 · Assembly

    Received from Senate

  24. Jan 30, 2026 · Assembly

    Read first time and referred to joint committee on Finance

  25. Feb 3, 2026 · Assembly

    Executive action taken by joint committee on Finance

  26. Feb 4, 2026 · Assembly

    Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0

  27. Feb 4, 2026 · Assembly

    Referred to committee on Rules

  28. Feb 18, 2026 · Assembly

    Made a special order of business at 11:09 AM on 2-19-2026 pursuant to Assembly Resolution 14

  29. Feb 19, 2026 · Assembly

    Read a second time

  30. Feb 19, 2026 · Assembly

    Ordered to a third reading

  31. Feb 19, 2026 · Assembly

    Rules suspended

  32. Feb 19, 2026 · Assembly

    Read a third time and concurred in, Ayes 92, Noes 1

  33. Feb 19, 2026 · Assembly

    Ordered immediately messaged

  34. Feb 23, 2026 · Senate

    Received from Assembly concurred in

  35. Feb 26, 2026 · Senate

    Report correctly enrolled

  36. Mar 19, 2026 · Senate

    Representative J. Jacobson added as a cosponsor

  37. Apr 2, 2026 · Senate

    Presented to the Governor on 4-2-2026

  38. Apr 9, 2026 · Senate

    Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 212

  39. Apr 9, 2026 · Senate

    Published 4-9-2026

Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. 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

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act

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

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

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