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Bills from the 2025–26 session

Senate Bill 213

A tax credit for rail infrastructure modernization. (FE)

Topics: Franchise: Taxation, Income tax: Credit, Railroad, Revenue, Department of

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.

  1. Introduced, passed

    Apr 16, 2025

  2. Committee, passed

    Approved

  3. Senate vote, stopped here

    Stopped here. The full Senate never voted on it.

  4. Assembly vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2026: “Failed to pass pursuant to ⁠”

Read the bill

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The same bill was also filed in the Assembly as AB 219. That version became law.

What it would have done

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

This bill creates an income and franchise tax credit for railroads that make rail infrastructure and railroad maintenance expenditures. Under the bill, a claimant that is classified by the U.S. Surface Transportation Board as a class II or class III railroad may claim a rail infrastructure modernization credit that is equal to the sum of the following amounts:

1. Fifty percent of the qualified short line railroad maintenance expenditures made by the railroad. This portion of the credit is limited to an amount equal to $5,000 multiplied by the number of miles of railroad track owned or leased by the railroad. The bill defines “qualified short line railroad maintenance expenditures” as gross expenditures for railroad infrastructure rehabilitation or maintenance improvements located in this state.

Read the full summary

2. Fifty percent of the railroad’s qualified new rail infrastructure expenditures. This portion of the credit is limited to $2,000,000 per project. The bill defines “qualified new rail infrastructure expenditures” as expenditures for rail infrastructure and improvements in this state placed in service after December 31, 2024.

A claimant that owns or leases a rail siding, industrial spur, or industry track may claim the portion of the credit described above for the claimant’s qualified new rail infrastructure expenditures.

Before claiming a credit under the bill, a claimant must first apply to and receive approval from the Department of Revenue to claim the credit. DOR may approve up to $10,000,000 in total credits for qualified new rail infrastructure expenditures for each tax year, and DOR must approve applications for credits on a first-come, first-served basis.

Who's behind it

5 senators are its ⁠. All 5 are Republicans.

19 more lawmakers ⁠.

See all 24 names

Authors (5)

Signed on in support (19)

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 Agriculture and Revenue vote on an amendment

Passed, 8 to 0 · Nov 6, 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 Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0”. Official record · This vote on its own page

Senate Committee on Agriculture and Revenue vote to recommend it

Passed, 8 to 0 · Nov 6, 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 Agriculture and Revenue, Ayes 8, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 14 to 0 · Nov 12, 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 Substitute Amendment 1 recommended by Joint Committee on Finance, Ayes 14, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 14 to 0 · Nov 12, 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 Joint Committee on Finance, Ayes 14, Noes 0”. Official record · This vote on its own page

What happened

  1. Mar 23, 2026

    The session ended, and the bill died with it.

  2. Dec 3, 2025 to Jan 21, 2026

    5 more representatives and 1 senator signed on in support.

  3. Nov 12, 2025

    The committee voted to recommend passing it, 14 to 0.

  4. Nov 12, 2025

    “Report adoption of Senate Substitute Amendment 1 recommended by Joint Committee on Finance, Ayes 14, Noes 0” (the official wording)

  5. Nov 10, 2025

    Sent to the Joint Committee on Finance.

  6. Nov 7, 2025

    1 more senator signed on in support.

  7. Nov 6, 2025

    The committee voted to recommend passing it, 8 to 0.

  8. Nov 6, 2025

    “Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0” (the official wording)

  9. Jun 4, 2025

    The committee held a public hearing.

  10. May 12, 2025

    A state agency sent in its estimate of the cost.

  11. Apr 30, 2025

    1 more representative signed on in support.

  12. Apr 28, 2025

    A state agency sent in its estimate of the cost.

  13. Apr 23, 2025

    1 more representative signed on in support.

  14. Apr 16, 2025

    Sent to the Senate Committee on Agriculture and Revenue.

  15. Apr 16, 2025

    Introduced in the Senate.

See the official record, word for word
  1. Apr 16, 2025 · Senate

    Introduced by Senators Quinn, Feyen, Tomczyk, Felzkowski and Testin; cosponsored by Representatives Novak, Tranel, Armstrong, Donovan, Franklin, Gundrum, Melotik, Mursau, Pronschinske and Swearingen

  2. Apr 16, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Apr 23, 2025 · Senate

    Representative Gustafson added as a cosponsor

  4. Apr 28, 2025 · Senate

    Fiscal estimate received

  5. Apr 30, 2025 · Senate

    Representative O'Connor added as a cosponsor

  6. May 12, 2025 · Senate

    Fiscal estimate received

  7. Jun 4, 2025 · Senate

    Public hearing held

  8. Oct 16, 2025 · Senate

    Senate Substitute Amendment 1 offered by Senator Quinn

  9. Nov 6, 2025 · Senate

    Executive action taken

  10. Nov 6, 2025 · Senate

    Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

  11. Nov 6, 2025 · Senate

    Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

  12. Nov 6, 2025 · Senate

    Available for scheduling

  13. Nov 7, 2025 · Senate

    Senator Ratcliff added as a coauthor

  14. Nov 10, 2025 · Senate

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

  15. Nov 12, 2025 · Senate

    Executive action taken

  16. Nov 12, 2025 · Senate

    Report adoption of Senate Substitute Amendment 1 recommended by Joint Committee on Finance, Ayes 14, Noes 0

  17. Nov 12, 2025 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0

  18. Nov 12, 2025 · Senate

    Available for scheduling

  19. Dec 3, 2025 · Senate

    Representative Bare added as a cosponsor

  20. Dec 15, 2025 · Senate

    Representative Ortiz-Velez added as a cosponsor

  21. Jan 5, 2026 · Senate

    Representative Joers added as a cosponsor

  22. Jan 6, 2026 · Senate

    Senate Amendment 1 to Senate Substitute Amendment 1 offered by Senator Quinn

  23. Jan 8, 2026 · Senate

    Representative Fitzgerald added as a cosponsor

  24. Jan 12, 2026 · Senate

    Representative DeSanto added as a cosponsor

  25. Jan 21, 2026 · Senate

    Senator Spreitzer added as a coauthor

  26. 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.

More in the glossary

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

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