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Bills from the 2025–26 session

Senate Bill 859

Adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

Topics: Administrative rules: Revisions, Franchise: Taxation, Income tax, Legislature: Tax Exemptions, Joint Survey Committee on, 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

    Jan 16, 2026

  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 870. That version died when the session ended.

What it would have done

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

This bill adopts, for state income and franchise tax purposes, changes made to the federal Internal Revenue Code so that the state tax code, generally, conforms to the federal tax code. The bill also modifies rules promulgated by the Department of Revenue with regard to reporting non-wage payments, rents, and royalties, so that the rules also confirm with recent changes made to the federal Internal Revenue Code.

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.

Who's behind it

Howard Marklein, a Republican, is its ⁠.

1 more lawmaker ⁠.

See all 2 names

Author (1)

Signed on in support (1)

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 · Feb 3, 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 Agriculture and Revenue, Ayes 8, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 15 to 0 · Feb 3, 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 Joint Committee on Finance, Ayes 15, Noes 0”. Official record · This vote on its own page

Senate vote

Passed, 8 to 1 · Feb 10, 2026

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

Official motion: “Report of Joint Survey Committee on Tax Exemptions received, Ayes 8, Noes 1”. Official record · This vote on its own page

What happened

  1. Mar 23, 2026

    The session ended, and the bill died with it.

  2. Feb 10, 2026

    “Report of Joint Survey Committee on Tax Exemptions received, Ayes 8, Noes 1” (the official wording)

  3. Feb 4, 2026

    “Report of Joint Survey Committee on Tax Exemptions requested” (the official wording)

  4. Feb 3, 2026

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

  5. Feb 3, 2026

    Sent to the Joint Committee on Finance.

  6. Feb 3, 2026

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

  7. Jan 28, 2026

    The committee held a public hearing.

  8. Jan 28, 2026

    A state agency sent in its estimate of the cost.

  9. Jan 16, 2026

    Sent to the Senate Committee on Agriculture and Revenue.

  10. Jan 16, 2026

    Introduced in the Senate.

See the official record, word for word
  1. Jan 16, 2026 · Senate

    Introduced by Senator Marklein; cosponsored by Representative Wittke

  2. Jan 16, 2026 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Jan 28, 2026 · Senate

    Fiscal estimate received

  4. Jan 28, 2026 · Senate

    Public hearing held

  5. Feb 3, 2026 · Senate

    Executive action taken

  6. Feb 3, 2026 · Senate

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

  7. Feb 3, 2026 · Senate

    Available for scheduling

  8. Feb 3, 2026 · Senate

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

  9. Feb 3, 2026 · Senate

    Executive action taken

  10. Feb 3, 2026 · Senate

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

  11. Feb 3, 2026 · Senate

    Available for scheduling

  12. Feb 4, 2026 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  13. Feb 10, 2026 · Senate

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 8, Noes 1

  14. 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