Wisconsin 2025 Regular Session Status: To Executive Bipartisan · 11 R · 1 D cosponsors

AB 280 — Relating to: workforce housing and childcare awards under the business development tax credit. (FE)

Last action — Published 12-10-2025

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Assembly
  4. ✓
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced May 30, 2025. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 90% · high confidence

  • To Executive

    Current position in the legislative process.

  • 17 sponsors

    1 primary, 16 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (11 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

An Act to amend 71.07 (3y) (b) 6., 71.28 (3y) (b) 6., 71.47 (3y) (b) 6. and 238.308 (4) (a) 6. of the statutes;

Bill Text

What changed in the latest version

81 added · 8 removed

Plain-language change summary

In the latest version of Assembly Bill 280, significant changes have been made to how businesses can benefit from tax credits for workforce housing and childcare investments. Previously, companies could only claim tax benefits for their direct investments in housing and childcare facilities. Now, they can also receive credits for contributions made to third parties, such as local loan funds, to help build or improve these facilities. This change broadens the scope of financial support for developing workforce housing and childcare, potentially making it easier for businesses to contribute to community needs.

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- 2026 LEGISLATURE LRBa0348/1 MDE:cdc ASSEMBLY AMENDMENT 1, TO ASSEMBLY BILL 280 August 26, 2025 - Offered by RepresentatRMSTRONG .
- 2026 LEGISLATURE LRB-1836/1 MDE&KP:skw ASSEMBLY BILL 280 May 30, 2025 - Introduced by Representatives RMSTRONG , BEHNKE , DITTRIC, G UNDRUM , K AUFERT, K ITCHENS, KREIBICH, M ELOTIK, MOSES , O'CONNOR, S HEEHAN and V ANDERM EER, cosponsored by Senators FEYEN , MARKLEIN, D ASSLER-ALFHEIM , ABUSH SINYKIN and SPREITZER.
At the locations indicated, amend the bill as follows:
Referred to Committee on Ways and Means.
1.
A N A CT to amend 71.07 (3y) (b) 6., 71.28 (3y) (b) 6., 71.47 (3y) (b) 6.
Page 3, line 22:
and 238.308 (4) (a) 6.
delete X2025Y and substitute X2026Y.
of the statutes;
END )
relating to:
workforce housing and childcare awards under the business development tax credit.
Analysis by the Legislative Reference Bureau This bill makes adjustments to the workforce housing investment and child care investment awards under the business development tax credit.
Under current law, a person may claim tax benefits of an amount equal to up to 15 percent of the person’s investment in workforce housing for employees and up to 15 percent of the person’s investment in establishing an employee child care program for employees.
Under current law, such investments may only include capital expenditures made by the person.
Under the bill, the investments in workforce housing and child care for which a person may receive tax benefits may include contributions made to a third party for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving loan fund program.
The bill also removes the requirement that the workforce housing and child care program for which a person may receive tax benefits for investing in be for employees.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
- 2026 Legislature - 2 - LRB-1836/1 MDE&KP:skw ASSEMBLY BILL 280 SECTION 1 The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
S ECTION 1.
71.07 (3y) (b) 6.
of the statutes is amended to read:
71.07 (3y) (b) 6.
For taxable years beginning after December 31, 2023, the amount of the investment in workforce housing, as defined in s.
234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment in establishing an employee a child care program for employees, not to exceed 15 percent of such investment, as determined by the Wisconsin Economic Development Corporation.
For purposes of this subdivision, investments include capital expenditures made by the claimant and contributions made by the claimant to a 3rd party responsible for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving fund loan program.
S ECTION 2.
71.28 (3y) (b) 6.
of the statutes is amended to read:
71.28 (3y) (b) 6.
For taxable years beginning after December 31, 2023, the amount of the investment in workforce housing, as defined in s.
234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment made in establishing an employee a child care program for employees, not to exceed 15 percent of such investment, as determined by the Wisconsin Economic Development Corporation.
For purposes of this subdivision, investments include capital expenditures made by the claimant and contributions made by the claimant to a 3rd party responsible for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving fund loan program.
- 2026 Legislature - 3 - LRB-1836/1 MDE&KP:skw ASSEMBLY BILL 280 SECTION 3 S ECTION 3.
71.47 (3y) (b) 6.
of the statutes is amended to read:
71.47 (3y) (b) 6.
For taxable years beginning after December 31, 2023, the amount of the investment in workforce housing, as defined in s.
234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment made in establishing an employee a child care program for employees, not to exceed 15 percent of such investment, as determined by the Wisconsin Economic Development Corporation.
For purposes of this subdivision, investments include capital expenditures made by the claimant and contributions made by the claimant to a 3rd party responsible for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving fund loan program.
S ECTION 4.
238.308 (4) (a) 6.
of the statutes is amended to read:
238.308 (4) (a) 6.
For taxable years beginning after December 31, 2023, an amount equal to up to 15 percent of the person’s investment in workforce housing, as defined in s.
Show all 46 changed rows (6 more)
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234.66 (1) (i), for employees and up to 15 percent of the person’s investment in establishing an employee a child care program for employees.
Such investments may include only capital expenditures made by the person and contributions made by the person to a 3rd party responsible for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving loan fund program.
S ECTION 5.
Initial applicability.
(1) This act first applies to taxable years beginning on January 1, 2025.
(END)
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Action History

  1. Published 12-10-2025

  2. Report approved by the Governor on 12-9-2025. 2025 Wisconsin Act 78

  3. Presented to the Governor on 12-4-2025

  4. Report correctly enrolled on 11-19-2025

  5. Received from Senate concurred in

  6. Ordered immediately messaged

  7. Read a third time and concurred in, Ayes 33, Noes 0

  8. Rules suspended to give bill its third reading

  9. Ordered to a third reading

  10. Withdrawn from joint committee on Finance and taken up

  11. Referred to joint committee on Finance

  12. Read a second time

  13. Senator Ratcliff added as a cosponsor

  14. Placed on calendar 11-18-2025 pursuant to Senate Rule 18(1)

  15. Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  16. Available for scheduling

  17. Read first time and referred to committee on Senate Organization

  18. Representative Subeck added as a coauthor

  19. Received from Assembly

  20. Ordered immediately messaged

  21. Read a third time and passed, Ayes 92, Noes 4

  22. Rules suspended

  23. Ordered to a third reading

  24. Assembly Amendment 1 adopted

  25. Read a second time

  26. Representative Stubbs added as a coauthor

  27. Representatives Fitzgerald, Spaude and Miresse added as coauthors

  28. Withdrawn from Committee on Rules and referred to calendar of 10-7-2025

  29. Referred to committee on Rules

  30. Report passage as amended recommended by Committee on Ways and Means, Ayes 10, Noes 0

  31. Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0

  32. Representative J. Jacobson added as a coauthor

  33. Executive action taken

  34. Representative Snodgrass added as a coauthor

  35. Assembly Amendment 1 offered by Representative Armstrong

  36. Public hearing held

  37. Representative Penterman added as a coauthor

  38. Representative Tucker added as a coauthor

  39. Representative Ortiz-Velez added as a coauthor

  40. Fiscal estimate received

  41. Representative Steffen added as a coauthor

  42. Fiscal estimate received

  43. Read first time and referred to Committee on Ways and Means

  44. Introduced by Representatives Armstrong, Behnke, Dittrich, Gundrum, Kaufert, Kitchens, Kreibich, Melotik, Moses, O'Connor, Sheehan and VanderMeer; cosponsored by Senators Feyen, Marklein, Dassler-Alfheim, Habush Sinykin and Spreitzer

Sponsors

Sponsorship breakdown

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1 sponsors · 16 co-sponsors · 115 not signed on · 4 voted No

Sponsors (1)

Co-sponsors (16)

Not signed on (115)

115 members have not signed on to this bill.

Show all 115 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Read a third time and concurred in

Passed 33 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 18000
Democrat 12000
Unaffiliated 3000
Total 33000
% of votes cast 100%0%0%0%
How each member voted (33)
Member Party Vote
JOHNSON — Yea
DASSLER-ALFHEI — Yea
HABUSH SINYKIN — Yea
Carpenter, Tim Democrat Yea
Drake, Dora Democrat Yea
Hesselbein, Dianne Democrat Yea
Keyeski, Sarah Democrat Yea
Larson, Chris Democrat Yea
Pfaff, Brad Democrat Yea
Ratcliff, Melissa Democrat Yea
Roys, Kelda Democrat Yea
Smith, Jeff Democrat Yea
Spreitzer, Mark Democrat Yea
Wall, Jamie Democrat Yea
Wirch, Robert Democrat Yea
Bradley, Julian Republican Yea
Cabral-Guevara, Rachael Republican Yea
Felzkowski, Mary Republican Yea
Feyen, Dan Republican Yea
Hutton, Rob Republican Yea
Jacque, André Republican Yea
Jagler, John Republican Yea
James, Jesse Republican Yea
Kapenga, Chris Republican Yea
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Quinn, Romaine Republican Yea
Stafsholt, Rob Republican Yea
Testin, Patrick Republican Yea
Tomczyk, Cory Republican Yea
Wanggaard, Van Republican Yea
Wimberger, Eric Republican Yea

Official roll call →

Read a third time and passed

Passed 92 Yea · 4 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 53000
Democrat 36403
Unaffiliated 3000
Total 92403
% of votes cast 93%4%0%3%
How each member voted (99)
Member Party Vote
JOHNSON — Yea
MOORE OMOKUNDE — Yea
SPEAKER — Yea
Anderson, Clinton Democrat Not Voting
Andraca, Deb Democrat Yea
Arney, Margaret Democrat Yea
Bare, Mike Democrat Yea
Billings, Jill Democrat Yea
Brown, Brienne Democrat Yea
Clancy, Ryan Democrat Nay
Cruz, Angelina Democrat Yea
DeSanto, Karen Democrat Yea
DeSmidt, Ben Democrat Yea
Doyle, Steve Democrat Yea
Emerson, Jodi Democrat Yea
Fitzgerald, Joan Democrat Yea
Goodwin, Russell Democrat Yea
Haywood, Kalan Democrat Yea
Hong, Francesca Democrat Nay
Hysell, Andrew Democrat Yea
Jacobson, Jenna Democrat Yea
Joers, Alex Democrat Yea
Kirsch, Karen Democrat Yea
Madison, Darrin Democrat Nay
Mayadev, Renuka Democrat Yea
McCarville, Maureen Democrat Yea
McGuire, Tip Democrat Yea
Miresse, Vincent Democrat Yea
Neubauer, Greta Democrat Not Voting
Ortiz-Velez, Sylvia Democrat Yea
Palmeri, Lori Democrat Yea
Phelps, Christian Democrat Nay
Prado, Priscilla Democrat Yea
Rivera-Wagner, Amaad Democrat Yea
Roe, Ann Democrat Yea
Sheehan, Joe Democrat Yea
Sinicki, Christine Democrat Yea
Snodgrass, Lee Democrat Yea
Spaude, Ryan Democrat Yea
Stroud, Angela Democrat Yea
Stubbs, Shelia Democrat Yea
Subeck, Lisa Democrat Yea
Taylor, Sequanna Democrat Yea
Tenorio, Angelito Democrat Not Voting
Udell, Randy Democrat Yea
Vining, Robyn Democrat Yea
Allen, Scott Republican Yea
Armstrong, David Republican Yea
August, Tyler Republican Yea
Behnke, Elijah Republican Yea
Born, Mark Republican Yea
Brill, Lindee Republican Yea
Brooks, Robert Republican Yea
Callahan, Calvin Republican Yea
Dallman, Alex Republican Yea
Dittrich, Barbara Republican Yea
Donovan, Bob Republican Yea
Duchow, Cindi Republican Yea
Franklin, Benjamin Republican Yea
Goeben, Joy Republican Yea
Green, Chanz Republican Yea
Gundrum, Rick Republican Yea
Gustafson, Nate Republican Yea
Hurd, Karen Republican Yea
Jacobson, Brent Republican Yea
Kaufert, Dean Republican Yea
Kitchens, Joel Republican Yea
Knodl, Daniel Republican Yea
Kreibich, Rob Republican Yea
Krug, Scott Republican Yea
Kurtz, Tony Republican Yea
Maxey, Dave Republican Yea
Melotik, Paul Republican Yea
Moses, Clint Republican Yea
Murphy, David Republican Yea
Mursau, Jeffrey Republican Yea
Nedweski, Amanda Republican Yea
Neylon, Adam Republican Yea
Novak, Todd Republican Yea
O'Connor, Jerry Republican Yea
Penterman, William Republican Yea
Petersen, Kevin Republican Yea
Piwowarczyk, Jim Republican Yea
Pronschinske, Treig Republican Yea
Rodriguez, Jessie Republican Yea
Snyder, Patrick Republican Yea
Sortwell, Shae Republican Yea
Spiros, John Republican Yea
Steffen, David Republican Yea
Summerfield, Rob Republican Yea
Swearingen, Rob Republican Yea
Tittl, Paul Republican Yea
Tranel, Travis Republican Yea
Tucker, Duke Republican Yea
Tusler, Ron Republican Yea
VanderMeer, Nancy Republican Yea
Wichgers, Chuck Republican Yea
Wittke, Robert Republican Yea
Zimmerman, Shannon Republican Yea

Official roll call →

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 280 do?
An Act to amend 71.07 (3y) (b) 6., 71.28 (3y) (b) 6., 71.47 (3y) (b) 6. and 238.308 (4) (a) 6. of the statutes;
Who sponsors AB 280?
AB 280 is sponsored by Feyen, Marklein, Dassler-Alfheim, Habush Sinykin, Spreitzer, Armstrong, David (Republican), Behnke, Elijah (Republican), Dittrich, Barbara (Republican), Gundrum, Rick (Republican), Kaufert, Dean (Republican), Kitchens, Joel (Republican), Kreibich, Rob (Republican), Melotik, Paul (Republican), Moses, Clint (Republican), O'Connor, Jerry (Republican), Sheehan, Joe (Democrat), and VanderMeer, Nancy (Republican).
What is the current status of AB 280?
This bill has been sent to the executive. Introduced May 30, 2025. It awaits signature.
Where can I track AB 280?
Track AB 280 free on One Click Politics — get push/email alerts when it moves.

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