Senate Bill 482
Increasing the carryover period of the research income tax credit. (FE)
Topics: Business, Franchise: Taxation, Income tax: Credit, Industrial development
Became law
The governor signed it on Apr 9, 2026. It's .
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Introduced, passed
Oct 2, 2025
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Committee, passed
Approved
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Senate vote, passed
Passed 33 to 0
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Assembly vote, passed
Passed 90 to 6
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Governor, passed
Signed
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Law, here now
2025 Wisconsin Act 220
Latest entry in the official record, Apr 9, 2026: “Published 4-9-2026”
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The same bill was also filed in the Assembly as AB 494. That version died when the session ended.
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
What it does
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill allows claimants of the research income and franchise tax credit to carry over unused research credits for 50 years until they are used to offset tax liability in future years. Under current law, claimants may carry over unused research credits for the following 15 years after the credit is initially claimed. Under current law, the research credit is an income and franchise tax credit equal to a specified percentage of a person’s qualified research expenses that exceed 50 percent of the person’s average qualified research expenses for the three tax years immediately preceding the tax year for which the person claims the credit.
Who's behind it
4 senators are its . 3 are Republicans and 1 is a Democrat.
20 more lawmakers .
See all 24 names Hide the names
Authors (4)
- Mary Felzkowski · Republican, Senate
- Dan Feyen · Republican, Senate
- Jodi Habush Sinykin · Democrat, Senate
- Van Wanggaard · Republican, Senate
Signed on in support (20)
- Dave Armstrong · Republican, Assembly
- Brent Jacobson · Republican, Assembly
- Mark Born · Republican, Assembly
- Calvin Callahan · Republican, Assembly
- Barbara Dittrich · Republican, Assembly
- Joel Kitchens · Republican, Assembly
- Dan Knodl · Republican, Assembly
- Rob Kreibich · Republican, Assembly
- Paul Melotik · Republican, Assembly
- Dave Murphy · Republican, Assembly
- Jeff Mursau · Republican, Assembly
- Sylvia Ortiz-Velez · Democrat, Assembly
- Will Penterman · Republican, Assembly
- Jim Piwowarczyk · Republican, Assembly
- Melissa Ratcliff · Democrat, Senate
- David Steffen · Republican, Assembly
- Lisa Subeck · Democrat, Assembly
- Rob Swearingen · Republican, Assembly
- Bob Wittke · Republican, Assembly
- Shannon Zimmerman · Republican, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
How lawmakers voted
There were 3 votes on this bill.
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 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0”. Official record · This vote on its own page
Senate vote to pass it
Passed, 33 to 0 · Nov 18, 2025
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (33)
- André Jacque (R, 1)
- Bob Wirch (D, 22)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Chris Larson (D, 7)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Devin LeMahieu (R, 9)
- Dianne Hesselbein (D, 27)
- Dora Drake (D, 4)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jamie Wall (D, 30)
- Jeff Smith (D, 31)
- Jesse James (R, 23)
- Jodi Habush Sinykin (D, 8)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Kelda Roys (D, 26)
- Kristin Dassler-Alfheim (D, 18)
- LaTonya Johnson (D, 6)
- Mark Spreitzer (D, 15)
- Mary Felzkowski (R, 12)
- Melissa Ratcliff (D, 16)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Sarah Keyeski (D, 14)
- Steve Nass (R, 11)
- Tim Carpenter (D, 3)
- Van Wanggaard (R, 21)
Official motion: “PASSAGE”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 90 to 6 · Jan 20, 2026 · 3 didn't vote
See how each of the 99 representatives voted Hide the names
D: Democrat, R: Republican
Yes (90)
- Adam Neylon (R, 15)
- Alex Dallman (R, 39)
- Alex Joers (D, 81)
- Amaad Rivera-Wagner (D, 90)
- Amanda Nedweski (R, 32)
- Andrew Hysell (D, 48)
- Angela Stroud (D, 73)
- Ann Roe (D, 44)
- Barbara Dittrich (R, 99)
- Ben DeSmidt (D, 65)
- Ben Franklin (R, 88)
- Bob Donovan (R, 61)
- Bob Wittke (R, 63)
- Brent Jacobson (R, 87)
- Brienne Brown (D, 43)
- Calvin Callahan (R, 35)
- Chanz Green (R, 74)
- Christine Sinicki (D, 20)
- Chuck Wichgers (R, 84)
- Cindi Duchow (R, 97)
- Clint Anderson (D, 45)
- Clint Moses (R, 92)
- Dan Knodl (R, 24)
- Dave Armstrong (R, 67)
- Dave Maxey (R, 83)
- Dave Murphy (R, 56)
- David Steffen (R, 4)
- Dean Kaufert (R, 53)
- Deb Andraca (D, 23)
- Duke Tucker (R, 75)
- Elijah Behnke (R, 6)
- Greta Neubauer (D, 66)
- Gus Gustafson (R, 55)
- Jeff Mursau (R, 36)
- Jenna Jacobson (D, 50)
- Jerry O'Connor (R, 60)
- Jessie Rodriguez (R, 21)
- Jill Billings (D, 95)
- Jim Piwowarczyk (R, 98)
- Joan Fitzgerald (D, 46)
- Jodi Emerson (D, 91)
- Joe Sheehan (D, 26)
- Joel Kitchens (R, 1)
- John Spiros (R, 86)
- Joy Goeben (R, 5)
- Karen DeSanto (D, 40)
- Karen Hurd (R, 69)
- Karen Kirsch (D, 7)
- Kevin Petersen (R, 57)
- Lindee Brill (R, 27)
- Lisa Subeck (D, 79)
- Lori Palmeri (D, 54)
- Margaret Arney (D, 18)
- Mark Born (R, 37)
- Maureen McCarville (D, 42)
- Mike Bare (D, 80)
- Nancy VanderMeer (R, 70)
- Pat Snyder (R, 85)
- Paul Melotik (R, 22)
- Priscilla Prado (D, 9)
- Randy Udell (D, 47)
- Renuka Mayadev (D, 77)
- Rick Gundrum (R, 58)
- Rob Brooks (R, 59)
- Rob Kreibich (R, 28)
- Rob Summerfield (R, 68)
- Rob Swearingen (R, 34)
- Robin Vos (R, 33)
- Robyn Vining (D, 13)
- Ron Tusler (R, 3)
- Russell Goodwin (D, 12)
- Ryan Spaude (D, 89)
- Scott Allen (R, 82)
- Scott Krug (R, 72)
- Sequanna Taylor (D, 11)
- Shae Sortwell (R, 2)
- Shannon Zimmerman (R, 30)
- Shelia Stubbs (D, 78)
- Steve Doyle (D, 94)
- Supreme Moore Omokunde (D, 17)
- Sylvia Ortiz-Velez (D, 8)
- Tara Johnson (D, 96)
- Tip McGuire (D, 64)
- Todd Novak (R, 51)
- Tony Kurtz (R, 41)
- Travis Tranel (R, 49)
- Treig Pronschinske (R, 29)
- Tyler August (R, 31)
- Vinnie Miresse (D, 71)
- Will Penterman (R, 38)
No (6)
- Angelito Tenorio (D, 14)
- Christian Phelps (D, 93)
- Darrin Madison (D, 10)
- Francesca Hong (D, 76)
- Lee Snodgrass (D, 52)
- Ryan Clancy (D, 19)
Didn't vote (3)
- Angelina Cruz (D, 62)
- Kalan Haywood (D, 16)
- Paul Tittl (R, 25)
Official motion: “CONCURRENCE”. Official record · This vote on its own page
What happened
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Apr 9, 2026
The new law was published.
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Apr 9, 2026
The governor signed it. It became 2025 Wisconsin Act 220.
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Apr 2, 2026
Sent to the governor.
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Jan 20, 2026
The Assembly passed it too, 90 to 6.
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Jan 14, 2026
Sent to the Assembly Committee on Rules.
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Nov 19, 2025
The Assembly received it.
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Nov 18, 2025
1 more senator signed on in support.
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Nov 18, 2025
The Senate passed it, 33 to 0.
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Nov 18, 2025
“Withdrawn from joint committee on Finance and taken up” (the official wording)
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Nov 18, 2025
Sent to the Joint Committee on Finance.
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Nov 6, 2025
The committee voted to recommend passing it, 8 to 0.
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Nov 4, 2025
The committee held a public hearing.
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Oct 17, 2025
A state agency sent in its estimate of the cost.
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Oct 2, 2025 to Oct 14, 2025
2 more representatives signed on in support.
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Oct 2, 2025
Sent to the Senate Committee on Agriculture and Revenue.
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Oct 2, 2025
Introduced in the Senate.
See the official record, word for word Hide the official record
- Oct 2, 2025 · Senate
Introduced by Senators Feyen, Habush Sinykin, Felzkowski and Wanggaard; cosponsored by Representatives Callahan, Armstrong, Born, Knodl, Melotik, Swearingen, Wittke, Zimmerman, Dittrich, B. Jacobson, Kreibich, Murphy, Mursau, Penterman, Piwowarczyk, Steffen and Subeck
- Oct 2, 2025 · Senate
Read first time and referred to Committee on Agriculture and Revenue
- Oct 2, 2025 · Senate
Representative Kitchens added as a cosponsor
- Oct 14, 2025 · Senate
Representative Ortiz-Velez added as a cosponsor
- Oct 17, 2025 · Senate
Fiscal estimate received
- Nov 4, 2025 · Senate
Public hearing held
- Nov 6, 2025 · Senate
Executive action taken
- Nov 6, 2025 · Senate
Report passage recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
- Nov 6, 2025 · Senate
Available for scheduling
- Nov 14, 2025 · Senate
Placed on calendar 11-18-2025 pursuant to Senate Rule 18(1)
- Nov 18, 2025 · Senate
Read a second time
- Nov 18, 2025 · Senate
Referred to joint committee on Finance
- Nov 18, 2025 · Senate
Withdrawn from joint committee on Finance and taken up
- Nov 18, 2025 · Senate
Ordered to a third reading
- Nov 18, 2025 · Senate
Rules suspended to give bill its third reading
- Nov 18, 2025 · Senate
Read a third time and passed, Ayes 33, Noes 0
- Nov 18, 2025 · Senate
Senator Ratcliff added as a coauthor
- Nov 18, 2025 · Senate
Ordered immediately messaged
- Nov 19, 2025 · Assembly
Received from Senate
- Jan 14, 2026 · Assembly
Read first time and referred to committee on Rules
- Jan 14, 2026 · Assembly
Placed on calendar 1-20-2026 by Committee on Rules
- Jan 20, 2026 · Assembly
Rules suspended to withdraw from calendar and take up
- Jan 20, 2026 · Assembly
Read a second time
- Jan 20, 2026 · Assembly
Ordered to a third reading
- Jan 20, 2026 · Assembly
Rules suspended
- Jan 20, 2026 · Assembly
Read a third time and concurred in, Ayes 90, Noes 6
- Jan 20, 2026 · Assembly
Ordered immediately messaged
- Jan 20, 2026 · Senate
Received from Assembly concurred in
- Jan 22, 2026 · Senate
Report correctly enrolled
- Apr 2, 2026 · Senate
Presented to the Governor on 4-2-2026
- Apr 9, 2026 · Senate
Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 220
- 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
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