Wisconsin 2025 Regular Session Status: To Executive 3 R cosponsors

AB 670 — Relating to: exempting persons engaged in certain contract research services from the sales and use tax. (FE)

Last action — Published 4-4-2026

  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 19, 2025. It awaits signature.

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

Prognosis

Likely to advance 70% · 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.

  • 4 sponsors

    1 primary, 3 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (3 R).

  • Cleared a recorded vote

    Passed 7 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 renumber and amend 77.54 (57d) (a) 4.; to create 77.54 (57d) (a) 2m., 77.54 (57d) (a) 4. b. and 77.54 (57d) (b) 4. of the statutes;

Bill Text

What changed in the latest version

52 added · 10 removed

Plain-language change summary

The bill AB 670 was amended to clarify the definition of "qualified research" by specifying that it refers to research funded by the customers who use contract research services. This adjustment helps to ensure that the tax exemption applies specifically to research that meets these criteria. This change is important because it helps to define who is eligible for the sales and use tax exemption, which could encourage more businesses to engage in research activities. Overall, the amendment aims to support research services while providing clarity on the funding source for those services.

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Latest
- 2026 LEGISLATURE LRBa0764/1 KP:cjs ASSEMBLY AMENDMENT 1, TO ASSEMBLY BILL 670 January 8, 2026 - Offered by RepresentatRMSTRONG .
- 2026 LEGISLATURE LRB-4571/1 KP:skw ASSEMBLY BILL 670 November 19, 2025 - Introduced by Representatives A RMSTRONG , D ITTRICH and S TEFFEN , cosponsored by Senator MARKLEIN .
At the locations indicated, amend the bill as follows:
Referred to Committee on Ways and Means.
1.
A N A CT to renumber and amend 77.54 (57d) (a) 4.;
Page 2, line 13:
to create 77.54 (57d) (a) 2m., 77.54 (57d) (a) 4.
delete lines 13 to 14 and substitute:
“77.54 (57d) (a) 4.
Qualified research that is funded by customers for whom contract research services are provided.”.
and 77.54 (57d) (b) 4.
END )
of the statutes;
relating to:
exempting persons engaged in certain contract research services from the sales and use tax.
Analysis by the 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.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
- 2026 Legislature - 2 - LRB-4571/1 KP:skw ASSEMBLY BILL 670 SECTION 1 The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
S ECTION 1.
77.54 (57d) (a) 2m.
of the statutes is created to read:
77.54 (57d) (a) 2m.
“Contract research services” means research conducted by a person on behalf of a customer that, if conducted by employees of the customer, would constitute qualified research.
S ECTION 2.
77.54 (57d) (a) 4.
of the statutes is renumbered 77.54 (57d) (a) 4.
(intro.) and amended to read:
77.54 (57d) (a) 4.
(intro.) “Qualified research” means qualified research as defined under section 41 (d) (1) of the Internal Revenue Code, except that it includes qualified all of the following:
a.
Qualified research that is funded by a member of a combined group for another member of a combined group.
S ECTION 3.
77.54 (57d) (a) 4.
b.
of the statutes is created to read:
77.54 (57d) (a) 4.
b.
Qualified research that is funded by contract research expenses as defined under section 41 (b) (3) of the Internal Revenue Code.
S ECTION 4.
77.54 (57d) (b) 4.
of the statutes is created to read:
77.54 (57d) (b) 4.
Show all 45 changed rows (5 more)
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A person engaged in contract research services in this state.
S ECTION 5.
Effective date.
(1) This act takes effect on the first day of the 3rd month beginning after publication.
(END)
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Action History

  1. Published 4-4-2026

  2. Report approved by the Governor on 4-3-2026. 2025 Wisconsin Act 190

  3. Presented to the Governor on 4-2-2026

  4. Report correctly enrolled on 3-23-2026

  5. Received from Senate concurred in

  6. Ordered immediately messaged

  7. Read a third time and concurred in, Ayes 32, Noes 1

  8. Rules suspended to give bill its third reading

  9. Ordered to a third reading

  10. Read a second time

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

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

  13. Available for scheduling

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

  15. Received from Assembly

  16. Ordered immediately messaged

  17. Read a third time and passed, Ayes 89, Noes 7

  18. Rules suspended

  19. Ordered to a third reading

  20. Assembly Amendment 1 adopted

  21. Read a second time

  22. Made a special order of business at 9:31 PM on 2-19-2026 pursuant to Assembly Resolution 15

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

  24. Executive action taken by joint survey committee on Tax Exemptions

  25. Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  26. Referred to committee on Rules

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

  28. Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

  29. Executive action taken by joint committee on Finance

  30. Withdrawn from committee on Rules and referred to joint committee on Finance pursuant to Assembly Rule 24 (3)(a)

  31. Referred to committee on Rules

  32. Report passage as amended recommended by Committee on Ways and Means, Ayes 9, Noes 1

  33. Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 9, Noes 1

  34. Executive action taken

  35. Assembly Amendment 1 offered by Representative Armstrong

  36. Public hearing held

  37. Fiscal estimate received

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

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

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 128 not signed on · 7 voted No

Sponsors (1)

Co-sponsors (3)

Not signed on (128)

128 members have not signed on to this bill.

Show all 128 →

"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 32 Yea · 1 Nay
Party YeaNayPresentNot Voting
Republican 17100
Democrat 12000
Unaffiliated 3000
Total 32100
% of votes cast 97%3%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 Nay
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 89 Yea · 7 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 53000
Democrat 35602
Unaffiliated 1101
Total 89703
% of votes cast 90%7%0%3%
How each member voted (99)
Member Party Vote
JOHNSON — Not Voting
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 Nay
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 Not Voting
Rivera-Wagner, Amaad Democrat Yea
Roe, Ann Democrat Yea
Sheehan, Joe Democrat Not Voting
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 Nay
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
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 670 do?
An Act to renumber and amend 77.54 (57d) (a) 4.; to create 77.54 (57d) (a) 2m., 77.54 (57d) (a) 4. b. and 77.54 (57d) (b) 4. of the statutes;
Who sponsors AB 670?
AB 670 is sponsored by Marklein, Armstrong, David (Republican), Dittrich, Barbara (Republican), and Steffen, David (Republican).
What is the current status of AB 670?
This bill has been sent to the executive. Introduced November 19, 2025. It awaits signature.
Where can I track AB 670?
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