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Bills · 2025-2026 Regular Session

SB 654

Died at session end Official bill text Atom feed

Relating to: exempting persons engaged in certain contract research services from the sales and use tax. (FE)

Industrial development Legislature — Tax exemptions joint survey committee on Sales tax — Exemption

  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

This bill exempts persons engaged in contract research services from the sales and use tax for the purchase of machinery and equipment that is consumed or destroyed in use exclusively for qualified research. Under the bill, “contract research services” is research conducted by a person for a customer that, if conducted by employees of the customer, would constitute qualified research. Current law provides a sales and use tax exemption for the purchase of machinery and equipment that is consumed or destroyed in use exclusively for qualified research by persons engaged in manufacturing on manufacturing property and by persons engaged primarily in biotechnology.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Marklein (R)

3 cosponsors

Armstrong (R) , Dittrich (R) , Steffen (R)

Registered lobbying interests · 4

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 Agriculture and Revenue, Ayes 8, Noes 0

Passed 8–0 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 Committee on Agriculture and Revenue, Ayes 7, Noes 1

Passed 7–1 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 adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 3, 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 15, Noes 0

Passed 15–0 Feb 3, 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 of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 Feb 10, 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. Nov 14, 2025 · Senate

    Introduced by Senator Marklein; cosponsored by Representatives Armstrong, Dittrich and Steffen

  2. Nov 14, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Dec 1, 2025 · Senate

    Fiscal estimate received

  4. Jan 6, 2026 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  5. Jan 8, 2026 · Senate

    Senate Amendment 1 offered by Senator Marklein

  6. Jan 13, 2026 · Senate

    Public hearing held

  7. Jan 14, 2026 · Senate

    Executive action taken

  8. Jan 14, 2026 · Senate

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

  9. Jan 14, 2026 · Senate

    Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

  10. Jan 14, 2026 · Senate

    Available for scheduling

  11. Jan 29, 2026 · Senate

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

  12. Feb 3, 2026 · Senate

    Executive action taken

  13. Feb 3, 2026 · Senate

    Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 15, Noes 0

  14. Feb 3, 2026 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

  15. Feb 3, 2026 · Senate

    Available for scheduling

  16. Feb 10, 2026 · Senate

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

  17. Mar 23, 2026 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1