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Bills from the 2025–26 session

Senate Bill 600

Participating in the federal tax credit program for contributions to scholarship granting organizations

Topics: Administration, Department of: Agency and general functions, Colleges and universities, Federal-state relations, Governor, Income tax: Credit, Organization, Miscellaneous, Scholarships and loans, United States: Treasury, 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

    Oct 30, 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 602. That version was vetoed.

What it would have done

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

The federal One Big Beautiful Bill Act of 2025, P.L.

119-106 , created a federal tax credit for qualifying contributions to scholarship granting organizations. For purposes of this tax credit, federal law defines a “qualifying contribution” as a charitable contribution of cash to a scholarship granting organization that uses the contribution to fund scholarships for eligible students solely within the state that includes the scholarship granting organization on a list submitted by the state to the U.S. secretary of the treasury. Under federal law, participation in this tax credit program is optional for states. The tax credit applies to a state only if the governor of the state or another individual, agency, or entity designated under state law to make such election with respect to federal tax benefits voluntarily elects to participate in the program.

Read the full summary

This bill requires the governor to make the necessary election for this state to participate in the federal tax credit program described above beginning with the taxable year beginning after December 31, 2026. The bill also requires the Department of Administration to annually submit to the U.S. secretary of the treasury a list of scholarship granting organizations located in this state to which qualifying contributions may be made and to comply with federal law, including any regulations or guidance issued by the U.S. secretary of the treasury related to the tax credit program, to ensure the state is eligible to participate in the tax credit program in taxable years beginning after December 31, 2026.

Who's behind it

10 senators are its ⁠. All 10 are Republicans.

22 more lawmakers ⁠.

See all 32 names

Authors (10)

Signed on in support (22)

How lawmakers voted

There was one vote on this bill.

Senate Committee on Education vote to recommend it

Passed, 3 to 2 · Jan 9, 2026

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 Education, Ayes 3, Noes 2”. Official record · This vote on its own page

What happened

  1. Mar 23, 2026

    The session ended, and the bill died with it.

  2. Jan 9, 2026

    The committee voted to recommend passing it, 3 to 2.

  3. Jan 6, 2026

    The committee held a public hearing.

  4. Oct 30, 2025

    Sent to the Senate Committee on Education.

  5. Oct 30, 2025

    Introduced in the Senate.

See the official record, word for word
  1. Oct 30, 2025 · Senate

    Introduced by Senators Felzkowski, Hutton, Wanggaard, Jagler, James, Kapenga, Nass, Quinn, Tomczyk and Wimberger; cosponsored by Representatives Rodriguez, Franklin, Behnke, Dittrich, Donovan, Goeben, Green, Gundrum, Gustafson, B. Jacobson, Knodl, Kreibich, Murphy, Nedweski, O'Connor, Penterman, Spiros, Steffen, Tusler, Wichgers, Wittke and Melotik

  2. Oct 30, 2025 · Senate

    Read first time and referred to Committee on Education

  3. Jan 6, 2026 · Senate

    Public hearing held

  4. Jan 9, 2026 · Senate

    Executive action taken

  5. Jan 9, 2026 · Senate

    Report passage recommended by Committee on Education, Ayes 3, Noes 2

  6. Jan 9, 2026 · Senate

    Available for scheduling

  7. 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

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

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote