Wisconsin 2025 Regular Session Status: To Executive 15 R cosponsors

AB 619 — Relating to: a tax credit for aviation biofuel manufacturing, authorizing the state to contract public debt for an aviation biofuel project grant, and making an appropriation. (FE)

Last action — Published 4-3-2026

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  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 November 07, 2025. It awaits signature.

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

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • To Executive

    Current position in the legislative process.

  • 19 sponsors

    1 primary, 18 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (15 R).

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

An Act to amend 20.866 (1) (u), 25.29 (1) (a), 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 20.370 (7) (cj), 20.866 (2) (tj), 23.44, 71.07 (3v), 71.10 (4) (em), 71.28 (3v), 71.30 (3) (am), 71.47 (3v), 71.49 (1) (am) and 238.394 of the statutes;

Bill Text

What changed in the latest version

404 added · 69 removed

Plain-language change summary

The updated version of Assembly Bill 619 includes changes that allow for greater support of aviation biofuel manufacturing in Wisconsin. Now, the state can establish a dedicated aviation biofuel manufacturing zone and provide tax credits specifically for this industry. Additionally, it allows a single biofuel business within that zone to claim substantial tax credits, with the total amount increasing to $120 million and the duration of tax benefits extending to 20 years. These changes are significant as they aim to attract new investments and support sustainable fuel production in the state.

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- 2026 LEGISLATURE LRBs0342/1 MDE/EHS/EKL:all ASSEMBLY SUBSTITUTE AMENDMENT 1, TO ASSEMBLY BILL 619 February 3, 2026 - Offered by Representative G REEN .
- 2026 LEGISLATURE LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 November 7, 2025 - Introduced by Representatives REEN , ARMSTRONG , AUGUST , CALLAHAN , S UMMERFIELD , SWEARINGEN , T UCKER, K REIBICH, M ELOTIK, M URSAU, SPIROS, NYDER , RANEL , B.ACOBSON and GUSTAFSON , cosponsored by Senators ELZKOWSKI , QUINN, AMES and T OMCZYK .
A N A CT to amend 238.399 (4) (a) and 238.399 (6) (e);
Referred to Committee on Ways and Means.
to create 238.399 (1) (ab), 238.399 (1) (ae), 238.399 (4) (am), 238.399 (5) (g) and 238.399 (6) (em) of the statutes;
A N A CT to amend 20.866 (1) (u), 25.29 (1) (a), 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.;
to create 20.370 (7) (cj), 20.866 (2) (tj), 23.44, 71.07 (3v), 71.10 (4) (em), 71.28 (3v), 71.30 (3) (am), 71.47 (3v), 71.49 (1) (am) and 238.394 of the statutes;
allowing an aviation biofuel business to claim the enterprise zone tax credit.
a tax credit for aviation biofuel manufacturing, authorizing the state to contract public debt for an aviation biofuel project grant, and making an appropriation.
Analysis by the Legislative Reference Bureau Under this bill, the Wisconsin Economic Development Corporation is authorized to certify to claim income and franchise tax credits under the enterprise zone tax credit program no more than one business that manufactures biofuel in this state, a majority of which is aviation biofuel (aviation biofuel business).
Analysis by the Legislative Reference Bureau This bill creates certain incentives for activities related to the manufacturing of aviation biofuel and authorizes the state to contract public debt to fund a grant for an aviation biofuel project.
In the bill, as the term relates to the enterprise zone tax credit, “biofuel” means fuel created by converting organic matter derived from wood, at least 80 percent of which, as measured by aggregate volume over a five-year period, has been sourced in this state.
Aviation biofuel manufacturing zone and related tax credit Under the bill, the Wisconsin Economic Development Corporation is authorized to create one aviation biofuel manufacturing zone for an aviation biofuel project.
To be eligible for the credit, the aviation biofuel business must provide certain information to the corporation to demonstrate economic due diligence.
In the bill, as the term relates to the aviation biofuel manufacturing zone and the related tax credit, “biofuel” means fuel created by synthesizing organic matter derived from wood, at least 80 percent of which, as measured by aggregate volume over a 5-year period, has been sourced in this state.
The total amount of tax credits an aviation biofuel business may claim under the bill is $120,000,000, and an enterprise zone that has an aviation biofuel business - 2026 Legislature - 2 - LRBs0342/1 MDE/EHS/EKL:all SECTION 1 operating in it may remain in effect for no more than 20 years.
An “aviation biofuel project” is defined in the bill as economic activity related to manufacturing biofuel - 2026 Legislature - 2 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 in this state, a majority of which is aviation biofuel, for which the person conducting the activity commits to expend a total of not less than $1,500,000,000.
Under current law, enterprise zones may remain in effect for no more than 12 years.
Under the bill, WEDC may certify businesses to claim income and franchise tax credits if the business engages in an aviation biofuel project in an aviation biofuel manufacturing zone.
If the amount of the credit for which the business is eligible exceeds its tax liability, the bill allows the business to carry forward the unused amount to offset tax liability in future tax years, until the business is able to use the entire amount.
The total amount of all tax credits WEDC may certify under the bill is $60,000,000.
WEDC may, no later than five years after a year in which WEDC certifies a business for tax credits, seek repayment of tax credits for failure to comply with an agreement entered into with WEDC.
WEDC must revoke a certification to claim tax credits if a certified business does any of the following:
1.
Supplies false or misleading information to obtain tax credits.
2.
Leaves an aviation biofuel manufacturing zone to conduct substantially the same business outside of the aviation biofuel manufacturing zone.
3.
Ceases operations in an aviation biofuel manufacturing zone and does not renew operation of the business or a similar business in the aviation biofuel manufacturing zone within 12 months of the cessation of operations.
A business certified for tax credits under the bill must submit quarterly reports to WEDC and the legislature that include information about the business’s workforce impact.
Aviation biofuel grant Under the bill, the legislature finds and determines that the manufacturing of aviation biofuels in this state is essential to maintain and grow the forest products industry in this state and to create jobs;
that supporting the growth of the aviation biofuels industry is a statewide responsibility of statewide dimension;
and that it is in the public interest, and it is the public policy of this state, to assist with the construction of an aviation biofuel manufacturing project in this state.
The bill requires the state to contract public debt in the amount of $150,000,000 for the purpose of awarding a grant in fiscal year 2025-26, subject to certain conditions, to fund the aviation biofuel project in the aviation biofuel manufacturing zone.
The conditions on the grant are that the grantee agrees to use the facility constructed with the grant only for the purpose of manufacturing aviation biofuels until the latest maturity date of the bonds issued to contract public debt for the grant;
the grantee agrees that, of the biomass it uses to produce aviation biofuels at any facility constructed with the grant, 80 percent, as measured by aggregate volume over a 5-year period, will be sourced in this state;
and the grantee agrees to make an investment of not less than $1,500,000,000 in economic activities related to manufacturing aviation biofuel in this state within five years.
If the grantee violates any of these conditions, the bill requires the grantee to pay DNR the amount of the grant awarded.
Under the bill, any such amounts paid to DNR accrue to the conservation fund and are appropriated, along with moneys from the forestry account of the conservation fund, to repay the principal and interest incurred in financing the grant.
Under the bill, the requirement to use a grant-funded facility for aviation - 2026 Legislature - 3 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 SECTION 1 biofuel manufacturing is not violated if the grantee uses the facility to manufacture biofuels other than aviation biofuel as long as a majority of the biofuel manufactured at all of the facilities constructed with the grant is aviation biofuel.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
S ECTION 1.
SECTION 1.
238.399 (1) (ab) of the statutes is created to read:
20.370 (7) (cj) of the statutes is created to read:
238.399 (1) (ab) “Aviation biofuel” means biofuel used as aviation fuel.
20.370 (7) (cj) Principal repayment and interest - aviation biofuel manufacturing project.
S ECTION 2.
From the conservation fund, from the moneys received by the department for forestry activities and from any payments made to the department under s.
238.399 (1) (ae) of the statutes is created to read:
23.44 (3), a sum sufficient to reimburse s.
238.399 (1) (ae) “Biofuel” means fuel created by converting organic matter derived from wood, at least 80 percent of which, as measured by aggregate volume over a 5-year period, has been sourced in this state.
20.866 (1) (u) for the payment of principal and interest costs incurred in financing the grant for the aviation biofuel manufacturing project under s.
20.866 (2) (tj).
SECTION 2.
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20.866 (1) (u) of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
20.866 (1) (u) Principal repayment and interest.
A sum sufficient from moneys appropriated under sub.
(2) (zp) and ss.
20.115 (2) (d) and (7) (b) and (s), 20.190 (1) (c), (d), (i), and (j), 20.225 (1) (c) and (i), 20.245 (1) (e) and (j), 20.250 (1) (c) and (e), 20.255 (1) (d), 20.285 (1) (d), (gj), and (je), 20.320 (1) (c) and (t) and (2) (c), 20.370 (7) (aa), (ad), (ag), (aq), (ar), (at), (au), (bq), (br), (cb), (cc), (cd), (cg), (cj), (cq), (cr), (cs), (ct), (ea), (eq), and (er), 20.395 (6) (af), (aq), (ar), and (au), 20.410 (1) (e), (ec), and (ko) and (3) (e) and (fm), 20.435 (2) (ee), 20.465 (1) (d), 20.485 (1) (f) and (go) and (4) (qm), 20.505 (4) (es), (et), (ha), and (hb) and (5) (c), (g), and (kc), 20.855 (8) (a), and 20.867 (1) (a) and (b) and (3) (a), (b), (bb), (bc), (bd), (be), (bf), (bg), (bh), - 2026 Legislature - 4 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 SECTION 2 (bj), (bL), (bm), (bn), (bo), (bq), (br), (bt), (bu), (bv), (bw), (bx), (cb), (cd), (cf), (ch), (cj), (cq), (cr), (cs), (cv), (cw), (cx), (cy), (cz), (g), (h), (i), (kd), and (q) for the payment of principal, interest, premium due, if any, and payment due, if any, under an agreement or ancillary arrangement entered into under s.
18.06 (8) (a) relating to any public debt contracted under subchs.
I and IV of ch.
18.
238.399 (4) (a) of the statutes is amended to read:
20.866 (2) (tj) of the statutes is created to read:
238.399 (4) (a) A Except as provided in par.
20.866 (2) (tj) Natural resources;
(am), a designation under sub.
aviation biofuel project.
(3) may remain in effect for no more than 12 years.
From the capital improvement fund, a sum sufficient for the department of natural resources to award the grant under s.
23.44.
The state may contract public debt in an amount not to exceed $150,000,000 for this purpose.
238.399 (4) (am) of the statutes is created to read:
23.44 of the statutes is created to read:
238.399 (4) (am) A designation under sub.
23.44 Grant for aviation biofuel manufacturing project.
(3) that has a business certified under sub.
(1) In this section:
(5) (g) operating in it may remain in effect for no more than 20 years.
(a) “Aviation biofuel” means biofuel used as aviation fuel.
(b) “Aviation biofuel project” has the meaning given in s.
238.394 (1) (b).
(c) “Biofuel” means liquid or gaseous fuel used in transportation and created by synthesizing biomass.
(d) “Biomass” means biological material derived from wood or woody plant materials.
(2) In fiscal year 2025-26, the department shall obligate $150,000,000 from the appropriation under s.
20.866 (2) (tj) to award as a grant to fund the aviation biofuel project in the aviation biofuel manufacturing zone described under s.
238.394.
- 2026 Legislature - 5 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 SECTION 4 (3) The department shall award the grant under sub.
(2) subject to all of the following conditions:
(a) 1.
Subject to subd.
2., the grantee shall agree to use any facility constructed with the grant awarded under this section for the purpose of aviation biofuel manufacturing.
Subject to subd.
2., if the facility is used for a purpose other than aviation biofuel manufacturing before the latest maturity date of the bonds issued to contract public debt under s.
20.866 (2) (tj), the grantee shall pay to the department, in a manner prescribed by the department, the amount of the grant awarded to the grantee under this section.
The building commission shall report the latest maturity date of the bonds issued to contract public debt under s.
20.866 (2) (tj) to the legislative reference bureau and the legislative reference bureau shall publish the date in the Wisconsin administrative register under s.
35.93 (2).
2.
The use of a facility constructed with the grant awarded under this section for the purpose of manufacturing biofuels other than aviation biofuel does not violate the requirements under subd.
1.
if a majority of the biofuel manufactured at all of the facilities constructed with the grant is aviation biofuel.
(b) The grantee shall agree that, of the biomass it uses to produce biofuel at any facility constructed with the grant awarded under this section, 80 percent, as measured by aggregate volume over a 5-year period, will be sourced in this state.
If the grantee produces biofuel at that facility and more than 20 percent of the biomass it uses is sourced outside this state, the grantee shall pay to the department, in a manner prescribed by the department, the amount of the grant awarded to the grantee under this section.
(c) The grantee shall agree in writing to make an investment of not less than - 2026 Legislature - 6 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 SECTION 4 $1,500,000,000 in economic activities related to manufacturing aviation biofuel in this state by the first day of the month beginning 5 years after the effective date of this paragraph ....
[LRB inserts date].
If the grantee does not make that amount in investments in this state by the date specified in this paragraph, the grantee shall pay to the department, in a manner prescribed by the department, the amount of the grant awarded to the grantee under this section.
(4) The legislature finds and determines that the manufacturing of aviation biofuel in this state is essential to maintain and grow the forest products industry in this state and to create jobs, and that supporting the growth of the aviation biofuel industry is a statewide responsibility of statewide dimension.
It is therefore in the public interest, and it is the public policy of this state, to assist with the construction of an aviation biofuel manufacturing project in this state.
238.399 (5) (g) of the statutes is created to read:
25.29 (1) (a) of the statutes is amended to read:
238.399 (5) (g) For taxable years beginning after December 31, 2025, no more than one business that manufactures biofuel in this state, a majority of which is aviation biofuel, and that provides to the corporation all of the following to demonstrate economic due diligence:
25.29 (1) (a) Except as provided in ss.
25.293 and 25.295, all moneys accruing to the state for or in behalf of the department under chs.
26, 27, 28, 29, 169, and 350, subchs.
I and VI of ch.
77 and ss.
23.09 to 23.31, 23.325, 23.33, 23.335, except as provided in s.
25.40 (1) (bt), 23.35 to 23.42, 23.44 (3), 23.50 to 23.99, 30.50 to 30.55, 71.10 (5), 71.30 (10), and 90.21, including grants received from the federal government or any of its agencies except as otherwise provided by law.
S ECTION 6.
71.05 (6) (a) 15.
of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.05 (6) (a) 15.
The amount of the credits computed under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3v), (3w), (3wm), (3y), (4k), (4n), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a - 2026 Legislature - 7 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 6 partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, company’s, or tax-option corporation’s income under s.
71.21 (4) or 71.34 (1k) (g).
SECTION 7.
71.07 (3v) of the statutes is created to read:
71.07 (3v) VIATION BIOFUEL MANUFACTURING ZONE CREDIT .
(a) Definitions.
In this subsection:
A comprehensive feasibility study, conducted by a 3rd party, describing the conversion technology and processes to be deployed, including supporting - 2026 Legislature - 3 - LRBs0342/1 MDE/EHS/EKL:all SECTION 5 performance data, and evaluating feedstock availability, cost competitiveness, and job creation.
“Aviation biofuel manufacturing zone” means a zone designated under s.
238.394 (2).
A business plan outlining key capital and operating costs, target markets, financial projections, and identified or prospective agreements to purchase biofuel manufactured by the business.
“Claimant” means a person who is certified to claim tax benefits under s.
The business plan under this subdivision shall include all of the following:
238.394 (3) and who files a claim under this subsection.
a.
(b) Filing claims.
Signed letters of intent from businesses in the timber industry and other critical supply industries to provide necessary supplies for manufacturing biofuel.
For taxable years beginning after December 31, 2025, subject to the limitations provided in this subsection and s.
b.
238.394, a claimant may claim as a credit against the tax imposed under s.
Signed letters of intent from purchasers of biofuel to purchase biofuel in an amount sufficient to meet any sales threshold identified by the business plan.
71.02, up to the amount of the tax, the amount certified to the claimant under s.
c.
238.394 (3) for the taxable year.
A signed letter from a financing entity committing to provide the amount needed to complete the proposed capital and other operating costs and proof of equity raised and on deposit as required by the financing entity.
(c) Limitations.
S ECTION 6.
1.
238.399 (6) (e) of the statutes is amended to read:
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount described under par.
238.399 (6) (e) The Except as provided in par.
(b).
(em), the corporation shall determine the maximum amount of the tax credits under ss.
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business may claim and shall notify the department of revenue of this amount.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
S ECTION 7.
2.
238.399 (6) (em) of the statutes is created to read:
No credit may be allowed under this subsection unless the claimant - 2026 Legislature - 8 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 SECTION 7 includes with the claimant’s return a copy of the claimant’s certification for tax benefits under s.
238.399 (6) (em) The total amount in tax benefits that a business certified under sub.
238.394 (3).
(5) (g) may claim under this section may not exceed $120,000,000.
3.
(END)
No claimant may claim a credit under this subsection if the basis for which the credit is claimed is also the basis for which another credit is claimed under this subchapter.
(d) Administration.
1.
Section 71.28 (4) (g) and (h), as it applies to the credit under s.
71.28 (4), applies to the credit under this subsection.
2.
If a credit computed under this subsection is not entirely offset against the taxes otherwise due, the unused balance may be carried forward and credited against taxes otherwise due to any following taxable year to the extent the credit is not offset by those taxes in the intervening years.
S ECTION 8.
71.10 (4) (em) of the statutes is created to read:
71.10 (4) (em) Aviation biofuel manufacturing zone credit under s.
71.07 (3v).
S ECTION 9.
71.21 (4) (a) of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.21 (4) (a) The amount of the credits computed by a partnership under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3v), (3w), (3wm), (3y), (4k), (4n), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to partners shall be added to the partnership’s income.
S ECTION 10.
71.26 (2) (a) 4.
of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.26 (2) (a) 4.
Plus the amount of the credit computed under s.
71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3v), (3w), (3wm), (3y), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited - 2026 Legislature - 9 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 10 liability company, or tax-option corporation that has added that amount to the partnership’s, limited liability company’s, or tax-option corporation’s income under s.
71.21 (4) or 71.34 (1k) (g).
SECTION 11.
71.28 (3v) of the statutes is created to read:
71.28 (3v) VIATION BIOFUEL MANUFACTURING ZONE CREDIT .
(a) Definitions.
In this subsection:
1.
“Aviation biofuel manufacturing zone” means a zone designated under s.
238.394 (2).
2.
“Claimant” means a person who is certified to claim tax benefits under s.
238.394 (3) and who files a claim under this subsection.
(b) Filing claims.
For taxable years beginning after December 31, 2025, subject to the limitations provided in this subsection and s.
238.394, a claimant may claim as a credit against the tax imposed under s.
71.23, up to the amount of the tax, the amount certified to the claimant under s.
238.394 (3) for the taxable year.
(c) Limitations.
1.
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount described under par.
(b).
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
2.
No credit may be allowed under this subsection unless the claimant - 2026 Legislature - 10 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 11 includes with the claimant’s return a copy of the claimant’s certification for tax benefits under s.
238.394 (3).
3.
No claimant may claim a credit under this subsection if the basis for which the credit is claimed is also the basis for which another credit is claimed under this subchapter.
(d) Administration.
1.
Subsection (4) (g) and (h), as it applies to the credit under sub.
(4), applies to the credit under this subsection.
2.
If a credit computed under this subsection is not entirely offset against the taxes otherwise due, the unused balance may be carried forward and credited against taxes otherwise due to any following taxable year to the extent the credit is not offset by those taxes in the intervening years.
S ECTION 12.
71.30 (3) (am) of the statutes is created to read:
71.30 (3) (am) Aviation biofuel manufacturing zone credit under s.
71.28 (3v).
S ECTION 13.
71.34 (1k) (g) of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.34 (1k) (g) An addition shall be made for credits computed by a tax-option corporation under s.
71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3v), (3w), (3wm), (3y), (4), (5), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to shareholders.
S ECTION 14.
71.45 (2) (a) 10.
of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.45 (2) (a) 10.
By adding to federal taxable income the amount of credit computed under s.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3v), (3w), (3y), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a - 2026 Legislature - 11 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 14 partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, limited liability company’s, or tax-option corporation’s income under s.
71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s.
71.47 (3), (3t), (4), (4m), and (5).
SECTION 15.
71.47 (3v) of the statutes is created to read:
71.47 (3v) VIATION BIOFUEL MANUFACTURING ZONE CREDIT .
(a) Definitions.
In this subsection:
1.
“Aviation biofuel manufacturing zone” means a zone designated under s.
238.394 (2).
2.
“Claimant” means a person who is certified to claim tax benefits under s.
238.394 (3) and who files a claim under this subsection.
(b) Filing claims.
For taxable years beginning after December 31, 2025, subject to the limitations provided in this subsection and s.
238.394, a claimant may claim as a credit against the tax imposed under s.
71.43, up to the amount of the tax, the amount certified to the claimant under s.
238.394 (3) for the taxable year.
(c) Limitations.
1.
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the amount described under par.
(b).
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
2.
No credit may be allowed under this subsection unless the claimant - 2026 Legislature - 12 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 15 includes with the claimant’s return a copy of the claimant’s certification for tax benefits under s.
238.394 (3).
3.
No claimant may claim a credit under this subsection if the basis for which the credit is claimed is also the basis for which another credit is claimed under this subchapter.
(d) Administration.
1.
Section 71.28 (4) (g) and (h), as it applies to the credit under s.
71.28 (4), applies to the credit under this subsection.
2.
If a credit computed under this subsection is not entirely offset against the taxes otherwise due, the unused balance may be carried forward and credited against taxes otherwise due to any following taxable year to the extent the credit is not offset by those taxes in the intervening years.
S ECTION 16.
71.49 (1) (am) of the statutes is created to read:
71.49 (1) (am) Aviation biofuel manufacturing zone credit under s.
71.47 (3v).
S ECTION 17.
238.394 of the statutes is created to read:
238.394 Aviation biofuel manufacturing zone.
(1) D EFINITION.
In this section:
(a) “Aviation biofuel” means biofuel used as aviation fuel.
(b) “Aviation biofuel project” means economic activity related to manufacturing biofuel in this state, a majority of which is aviation biofuel, for which the person conducting the activity commits to expend a total of not less than $1,500,000,000.
(c) “Biofuel” means fuel created by synthesizing organic matter derived from wood, at least 80 percent of which, as measured by aggregate volume over a 5-year period, has been sourced in this state.
- 2026 Legislature - 13 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 SECTION 17 (d) “Tax benefits” means the income and franchise tax credits under ss.
71.07 (3v), 71.28 (3v), and 71.47 (3v).
(2) DESIGNATION OF ZONES.
The corporation may designate not more than one aviation biofuel manufacturing zone in this state for an aviation biofuel project.
The zone may be noncontiguous.
The zone may not include any area outside this state.
(3) CERTIFICATION.
The corporation may certify a business that engages in the aviation biofuel project in the aviation biofuel manufacturing zone designated under sub.
(2) for tax benefits of up to 10 percent of the business’s capital expenditures made in the zone during the taxable year that are related to manufacturing biofuel.
(4) LIMITATIONS ON TAX BENEFITS .
The corporation may not issue certifications under sub.
(3) for tax benefits that total more than $60,000,000.
(5) OTHER DUTIES.
(a) The corporation shall revoke a certification under sub.
(3) if the business does any of the following:
1.
Supplies false or misleading information to obtain tax benefits.
2.
Leaves the aviation biofuel manufacturing zone designated under sub.
(2) to conduct substantially the same business outside the aviation biofuel manufacturing zone.
3.
Ceases operations, including construction and planning, in the aviation biofuel manufacturing zone designated under sub.
(2) and does not renew operation of the business or a similar business in the aviation biofuel manufacturing zone within 12 months of the cessation of operations.
4.
Fails to comply with the requirements under sub.
(6).
- 2026 Legislature - 14 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 17 (b) The corporation may, not later than 5 years after a year in which the corporation certifies a business for tax benefits under sub.
(3), require the business to repay any tax benefits the business claims for the year in which the business failed to comply with an agreement entered into with the corporation.
(c) The corporation shall determine the maximum amount of the tax benefits that a certified business may claim and shall notify the department of revenue of this amount.
(d) The board shall verify, under s.
238.03 (2) (e), the information submitted to the corporation by a business for the purpose of claiming tax benefits.
(e) The corporation shall adopt policies and procedures to administer this section.
(6) R EPORTING REQUIREMENTS .
Beginning not later than 30 days after the end of the quarter during which a business is certified for tax benefits under sub.
(3), and no later than 30 days after the end of each quarter during which the business is certified for tax benefits under sub.
(3), the business shall submit a progress report to the corporation and to the chief clerk of each house of the legislature that includes all of the following:
(a) Any efforts of the business, including the efforts of the business’s contractors, to recruit residents of this state to employment opportunities created by the aviation biofuel project.
(b) Any efforts of the business to collaborate with apprenticeship programs registered by the department of workforce development.
(c) The number of residents of this state and individuals outside this state - 2026 Legislature - 15 - LRB-4823/1 MDE/EKL/EHS:skw&cdc ASSEMBLY BILL 619 S ECTION 17 that are employed within the aviation biofuel manufacturing zone in the aviation biofuel project.
END )
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How this bill changes current law

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Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill allows aviation biofuel businesses to claim enterprise zone tax credits and extends the duration of enterprise zone designations for these businesses to 20 years.

  • 238.399 (1) (ab)

    “Aviation biofuel” means biofuel used as aviation fuel.

    Defines 'aviation biofuel' for the enterprise zone tax credit.

  • 238.399 (1) (ae)

    “Biofuel” means fuel created by converting organic matter derived from wood, at least 80 percent of which, as measured by aggregate volume over a 5-year period, has been sourced in this state.

    Defines 'biofuel' for eligibility under the enterprise zone tax credit.

  • 238.399 (4) (a)

    A designation under sub. (3) may remain in effect for no more than 12 years. → A designation under sub. (3) may remain in effect for no more than 12 years.

    Maintains the existing limit for standard enterprise zone designations.

  • 238.399 (4) (am)

    A designation under sub. (3) that has a business certified under sub. (5) (g) operating in it may remain in effect for no more than 20 years.

    Allows enterprise zones with aviation biofuel businesses to be designated for up to 20 years.

  • 238.399 (5) (g)

    For taxable years beginning after December 31, 2025, no more than one business that manufactures biofuel in this state, a majority of which is aviation biofuel, and that provides to the corporation all of the following to demonstrate economic due diligence: ...

    Establishes criteria for a single aviation biofuel business to claim enterprise zone tax credits.

  • 238.399 (6) (e)

    The corporation shall determine the maximum amount of the tax credits under ss. 71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business may claim and shall notify the department of revenue of this amount. → The corporation shall determine the maximum amount of the tax credits under ss. 71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business may claim and shall notify the department of revenue of this amount.

    Retains the existing process for determining tax credit amounts.

  • 238.399 (6) (em)

    The total amount in tax benefits that a business certified under sub. (5) (g) may claim under this section may not exceed $120,000,000.

    Sets a cap of $120 million on tax benefits for certified aviation biofuel businesses.

Action History

  1. Published 4-3-2026

  2. Report approved by the Governor on 4-2-2026. 2025 Wisconsin Act 164

  3. Presented to the Governor on 4-1-2026

  4. Report correctly enrolled on 3-24-2026

  5. Received from Senate concurred in

  6. Ordered immediately messaged

  7. Read a third time and concurred in, Ayes 31, Noes 2

  8. Rules suspended to give bill its third reading

  9. Ordered to a third reading

  10. Read a second time

  11. Senators Ratcliff and Smith added as cosponsors

  12. Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

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

  14. Available for scheduling

  15. Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0

  16. Executive action taken

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

  18. Available for scheduling

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

  20. Received from Assembly

  21. Ordered immediately messaged

  22. Read a third time and passed, Ayes 94, Noes 5

  23. Representative Arney added as a coauthor

  24. Rules suspended

  25. Ordered to a third reading

  26. Assembly Substitute Amendment 1 adopted

  27. Read a second time

  28. Representatives Stroud, Miresse and Anderson added as coauthors

  29. Withdrawn from committee on Rules and referred to calendar of 2-17-2026

  30. Referred to committee on Rules

  31. Report passage as amended recommended by Committee on Ways and Means, Ayes 9, Noes 0

  32. Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 8, Noes 1

  33. Executive action taken

  34. Public hearing held

  35. Assembly Substitute Amendment 1 offered by Representative Green

  36. Fiscal estimate received

  37. Fiscal estimate received

  38. Fiscal estimate received

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

  40. Introduced by Representatives Green, Armstrong, August, Callahan, Summerfield, Swearingen, Tucker, Kreibich, Melotik, Mursau, Spiros, Snyder, Tranel, B. Jacobson and Gustafson; cosponsored by Senators Felzkowski, Quinn, James and Tomczyk

Sponsors

Sponsorship breakdown

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1 sponsors · 18 co-sponsors · 113 not signed on · 6 voted No

Sponsors (1)

Co-sponsors (18)

Not signed on (113)

113 members have not signed on to this bill.

Show all 113 →

"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 31 Yea · 2 Nay
Party YeaNayPresentNot Voting
Republican 17100
Democrat 11100
Unaffiliated 3000
Total 31200
% of votes cast 94%6%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 Nay
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 Nay
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 94 Yea · 5 Nay
Party YeaNayPresentNot Voting
Republican 53000
Democrat 39400
Unaffiliated 2100
Total 94500
% of votes cast 95%5%0%0%
How each member voted (99)
Member Party Vote
JOHNSON — Yea
MOORE OMOKUNDE — Nay
SPEAKER — Yea
Anderson, Clinton Democrat Yea
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 Yea
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 Yea
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 environment transportation energy
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Frequently asked questions

What does AB 619 do?
An Act to amend 20.866 (1) (u), 25.29 (1) (a), 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 20.370 (7) (cj), 20.866 (2) (tj), 23.44, 71.07 (3v), 71.10 (4) (em), 71.28 (3v), 71.30 (3) (am), 71.47 (3v), 71.49 (1) (am) and 238.394 of the statutes;
Who sponsors AB 619?
AB 619 is sponsored by Green, Chanz (Republican), Armstrong, David (Republican), August, Tyler (Republican), Callahan, Calvin (Republican), Summerfield, Rob (Republican), Swearingen, Rob (Republican), Tucker, Duke (Republican), Kreibich, Rob (Republican), Melotik, Paul (Republican), Mursau, Jeffrey (Republican), Felzkowski, Quinn, James, Tomczyk, Spiros, John (Republican), Snyder, Patrick (Republican), Tranel, Travis (Republican), Jacobson, Brent (Republican), and Gustafson, Nate (Republican).
What is the current status of AB 619?
This bill has been sent to the executive. Introduced November 07, 2025. It awaits signature.
Where can I track AB 619?
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