Wisconsin 2025 Regular Session Status: Passed Assembly 1 R cosponsors

AB 870 — Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

Last action — Failed to concur in pursuant to Senate Joint Resolution 1

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

This bill has passed the Assembly. Introduced January 16, 2026. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high 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

Advancing 50% · moderate confidence

  • Passed Assembly

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 3 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 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15. a., 71.26 (3) (e) 1., 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1) and 71.72; to create 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o) and 71.45 (2) (a) 25. of the statutes;

Bill Text

What changed in the latest version

599 added · 902 removed

Plain-language change summary

The recent amendments to Assembly Bill 870 primarily involve the adoption of recent changes made to the federal Internal Revenue Code for state tax purposes. This means that state tax laws will now align more closely with federal tax laws, which can simplify tax reporting for individuals and businesses. Additionally, certain sections related to exemptions and regulations on heavy equipment operators were removed, indicating a shift in focus away from those specific areas. These changes matter because they can provide clearer guidelines for taxpayers and potentially streamline the tax process in the state.

→
Previous
Latest
- 2026 LEGISLATURE LRBs0550/1 JK/KP/ARG:all ASSEMBLY SUBSTITUTE AMENDMENT 1, TO ASSEMBLY BILL 870 February 19, 2026 - Offered by RepresentatITTKE.
- 2026 LEGISLATURE LRB-5988/1 JK:skw ASSEMBLY BILL 870 January 16, 2026 - Introduced by Representative WITTKE, cosponsored by Senator M ARKLEIN .
A N A CT to repeal 183.0401 (4) (e), 183.0503 (2), 183.0503 (6) and 183.0602 (3);
Referred to Committee on Ways and Means.
to amend 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15.
A N A CT to amend 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15.
a., 71.26 (3) (e) 1., 71.30 (2), 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1), 71.72, 86.31 (2) (b), 183.0107 (2) (intro.), 183.0502 (1) (intro.), 183.0503 (1), 183.0503 (3) and 183.0503 (8);
a., 71.26 (3) (e) 1., 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1) and 71.72;
to create 15.407 (19), 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o), 71.45 (2) (a) 25., 86.31 (2) (hm), 86.31 (2) (hs) and 101.138 of the statutes;
to create 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o) and 71.45 (2) (a) 25.
of the statutes;
adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes;
adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes.
rights of creditors of limited liability company - 2026 Legislature - 2 - LRBs0550/1 JK/KP/ARG:all SECTION 1 members;
Analysis by the Legislative Reference Bureau 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.
and regulation of equipment operators involved in highway improvement.
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 - 2026 Legislature - 2 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 1 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 fiscal estimate, which will be printed as an appendix to this bill.
S ECTION 1.
SECTION 1.
15.407 (19) of the statutes is created to read:
15.407 (19) HEAVY EQUIPMENT COUNCIL .
(a) There is created in the department of safety and professional services a heavy equipment council consisting of the following members appointed for staggered 3-year terms:
1.
Two members who represent a labor organization whose members are engaged in the operation of heavy equipment, each of whom is actively involved in providing, or in administering the provision of, skills improvement and apprenticeship training programs.
2.
Two members who represent an association that is engaged in construction involving a highway improvement, as defined in s.
101.138 (1) (c), in this state and whose membership includes employers of heavy equipment operators.
(b) The council shall meet at least twice each year.
S ECTION 2.
S ECTION 3.
SECTION 2.
For taxable years beginning after December 31, 2025, for - 2026 Legislature - 3 - LRBs0550/1 JK/KP/ARG:all SECTION 3 individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2025, except as provided in subds.
For taxable years beginning after December 31, 2025, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2025, except as provided in subds.
114- 74;
114- - 2026 Legislature - 3 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 2 74;
- 2026 Legislature - 4 - LRBs0550/1 JK/KP/ARG:all SECTION 3 4.
4.
section 305 of division P and sections 123, 125, 126, 127, 151, 152, 153, 165, 166, 167, 170, 171, 189, and 191 of division Q of P.L.
section 305 of division P and sections 123, 125, 126, 127, 151, - 2026 Legislature - 4 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 2 152, 153, 165, 166, 167, 170, 171, 189, and 191 of division Q of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, - 2026 Legislature - 5 - LRBs0550/1 JK/KP/ARG:all SECTION 3 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
S ECTION 4.
S ECTION 3.
Except as otherwise provided in this subchapter, to prevent the double inclusion or omission of any item of income, loss, deduction, or basis, an addition or subtraction to income, as appropriate, shall be made equal to the difference in income for the taxable year due to state and federal differences, including differences arising from the difference in basis of assets disposed of in a transaction in which gain or loss is recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes.
Except as otherwise provided in this subchapter, to prevent the double inclusion or omission of any item of income, loss, - 2026 Legislature - 5 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 3 deduction, or basis, an addition or subtraction to income, as appropriate, shall be made equal to the difference in income for the taxable year due to state and federal differences, including differences arising from the difference in basis of assets disposed of in a transaction in which gain or loss is recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes.
S ECTION 5.
S ECTION 4.
S ECTION 6.
S ECTION 5.
- 2026 Legislature - 6 - LRBs0550/1 JK/KP/ARG:all SECTION 6 71.07 (5) (a) 2.
71.07 (5) (a) 2.
S ECTION 7.
S ECTION 6.
S ECTION 8.
S ECTION 7.
S ECTION 9.
S ECTION 8.
For taxable years beginning after December 31, 2022, and before January 1, 2026, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2022, except as provided in subds.
For taxable years beginning after December 31, 2022, and - 2026 Legislature - 6 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 8 before January 1, 2026, “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2022, except as provided in subds.
S ECTION 10.
S ECTION 9.
For purposes of this paragraph, “Internal Revenue Code” does not include the following provisions of federal public laws for taxable years beginning after - 2026 Legislature - 7 - LRBs0550/1 JK/KP/ARG:all SECTION 10 December 31, 2025:
For purposes of this paragraph, “Internal Revenue Code” does not include the following provisions of federal public laws for taxable years beginning after December 31, 2025:
and sections 70105, 70301, 70303, 70307, 70312, 70321, 70322, 70323, 70341, 70342, 70351, 70353, 70354, 70421, 70425, 70426, 70434, 70509, and 70601 of P.L.
and - 2026 Legislature - 7 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 9 sections 70105, 70301, 70303, 70307, 70312, 70321, 70322, 70323, 70341, 70342, 70351, 70353, 70354, 70421, 70425, 70426, 70434, 70509, and 70601 of P.L.
Show all 371 changed rows (331 more)
Previous
Latest
section 302 of division A, - 2026 Legislature - 8 - LRBs0550/1 JK/KP/ARG:all S ECTION 10 section 401 of division B, and sections 312, 322, 502 (c), and 707 of division C of P.L.
section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), and 707 of division C of P.L.
sections 106, 114, 115, 118 (a) and (d), 133, 137, and 138 of division EE of P.L.
sections 106, 114, 115, 118 (a) and - 2026 Legislature - 8 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 SECTION 9 (d), 133, 137, and 138 of division EE of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, - 2026 Legislature - 9 - LRBs0550/1 JK/KP/ARG:all S ECTION 10 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
S ECTION 11.
S ECTION 10.
S ECTION 12.
S ECTION 11.
71.26 (1) (a), means the federal Internal Revenue Code as amended to December 31, 2025, except as provided in subds.
71.26 (1) (a), means the federal Internal Revenue Code as - 2026 Legislature - 9 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 11 amended to December 31, 2025, except as provided in subds.
sections 11011, 11012, 13201 (a) to (e) and (g), 13221, 13301, 13304 (a), (b), and (d), 13531, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, - 2026 Legislature - 10 - LRBs0550/1 JK/KP/ARG:all SECTION 12 14222, 14301, 14302, 14304, and 14401 of P.L.
sections 11011, 11012, 13201 (a) to (e) and (g), 13221, 13301, 13304 (a), (b), and (d), 13531, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except changes made by sections 1, 3, 4, and 5 of P.L.
For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this - 2026 Legislature - 10 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 11 paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except changes made by sections 1, 3, 4, and 5 of P.L.
- 2026 Legislature - 11 - LRBs0550/1 JK/KP/ARG:all S ECTION 12 115-141;
115-141;
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, - 2026 Legislature - 11 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 11 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
S ECTION 13.
S ECTION 12.
Except as otherwise provided in this subchapter, to prevent the double inclusion or omission of any item of income, loss, deduction, or basis, plus or minus, as appropriate, an amount equal to the difference in income for the taxable year due to state and federal differences, including differences arising from the difference in basis of assets disposed of in a transaction in which gain or loss is - 2026 Legislature - 12 - LRBs0550/1 JK/KP/ARG:all S ECTION 13 recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes.
Except as otherwise provided in this subchapter, to prevent the double inclusion or omission of any item of income, loss, deduction, or basis, plus or minus, as appropriate, an amount equal to the difference in income for the taxable year due to state and federal differences, including differences arising from the difference in basis of assets disposed of in a transaction in which gain or loss is recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes.
S ECTION 14.
S ECTION 13.
For taxable years beginning after December 31, 2022, and before January 1, 2026, for a corporation, conduit, or common law trust that qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code, “net income” means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust, or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code.
For taxable years beginning after December 31, 2022, and before January 1, 2026, for a corporation, conduit, or common law trust that qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code, “net income” means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust, or financial asset - 2026 Legislature - 12 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 13 securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code.
S ECTION 15.
S ECTION 14.
a., “Internal Revenue Code” means the federal - 2026 Legislature - 13 - LRBs0550/1 JK/KP/ARG:all SECTION 15 Internal Revenue Code as amended to December 31, 2025, except as provided in subd.
a., “Internal Revenue Code” means the federal Internal Revenue Code as amended to December 31, 2025, except as provided in subd.
sections 11011, 11012, 13201 (a) to (e) and (g), 13221, 13301, 13304 (a), (b), and (d), 13531, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L.
sections 11011, 11012, 13201 (a) to (e) and (g), 13221, 13301, 13304 (a), (b), and (d), 13531, - 2026 Legislature - 13 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 14 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L.
a., the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply for Wisconsin purposes at the same time as for federal purposes, - 2026 Legislature - 14 - LRBs0550/1 JK/KP/ARG:all S ECTION 15 except changes made by sections 1, 3, 4, and 5 of P.L.
a., the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply for Wisconsin purposes at the same time as for federal purposes, except changes made by sections 1, 3, 4, and 5 of P.L.
115-141;
- 2026 Legislature - 14 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 14 115-141;
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, - 2026 Legislature - 15 - LRBs0550/1 JK/KP/ARG:all S ECTION 15 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
S ECTION 16.
S ECTION 15.
71.26 (3) (e) 1.So that payments for wages, salaries, commissions and bonuses of employees and officers may be deducted only if the name, address and amount paid to each resident of this state to whom compensation of $600 or more that equals or exceeds the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code has been paid during the taxable year is reported or if the department of revenue is satisfied that failure to report has resulted in no revenue loss to this state.
71.26 (3) (e) 1.So that payments for wages, salaries, commissions and bonuses of employees and officers may be deducted only if the name, address and amount paid to each resident of this state to whom compensation of $600 or more that equals or exceeds the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code has been paid during the taxable year - 2026 Legislature - 15 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 15 is reported or if the department of revenue is satisfied that failure to report has resulted in no revenue loss to this state.
S ECTION 17.
S ECTION 16.
71.30 (2) of the statutes is amended to read:
71.30 (2) LLOCATION OF GROSS INCOME,DEDUCTIONS ,CREDITS BETWEEN 2OR MORE BUSINESSES.
In any case of 2 or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, whether or not affiliated, and whether or not unitary) owned or controlled directly or indirectly by the same interests, the secretary or his or her delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he or she determines that such distribution, apportionment or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades or businesses.
The authority granted under this subsection is in addition to, and - 2026 Legislature - 16 - LRBs0550/1 JK/KP/ARG:all S ECTION 17 not a limitation of or dependent on, the provisions of ss.
71.05 (6) (a) 24.
and (b) 45., 71.26 (2) (a) 7.
and 8., 71.34 (1k) (j) and (k), 71.45 (2) (a) 16.
and 17., and 71.80 (23) as is necessary to clearly reflect income attributable to Wisconsin.
In making such distributions, apportionments, or allocations, the department shall first apply, to the extent practicable, the standards and methods prescribed under section 482 of the Internal Revenue Code and the regulations thereunder, including the arm’s length standard and accepted transfer pricing methods.
The department shall provide taxpayers with an opportunity to submit documentation consistent with U.S.
Treasury Regulation 1.6662-6 to substantiate the pricing of controlled transactions.
S ECTION 18.
S ECTION 19.
S ECTION 17.
110- - 2026 Legislature - 17 - LRBs0550/1 JK/KP/ARG:all SECTION 19 172;
110- 172;
sections 2304 and 2306 of P.L.
- 2026 Legislature - 16 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 17 sections 2304 and 2306 of P.L.
section 216 - 2026 Legislature - 18 - LRBs0550/1 JK/KP/ARG:all S ECTION 19 of P.L.
section 216 of P.L.
115- 141;
115- - 2026 Legislature - 17 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 17 141;
- 2026 Legislature - 19 - LRBs0550/1 JK/KP/ARG:all S ECTION 19 5.
5.
S ECTION 20.
S ECTION 18.
So that payments for wages, salaries, commissions, and bonuses of employees and officers may be deducted only if the name, address, and amount paid to each resident of this state to whom compensation of $600 or more that equals or exceeds the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code has been paid during the taxable year is reported or if the department of revenue is satisfied that failure to report has resulted in no revenue loss to this state.
So that payments for wages, salaries, commissions, and bonuses of employees and officers may be deducted only if the name, address, and amount paid to each resident of this state to whom compensation of $600 or more - 2026 Legislature - 18 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 18 that equals or exceeds the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code has been paid during the taxable year is reported or if the department of revenue is satisfied that failure to report has resulted in no revenue loss to this state.
S ECTION 21.
S ECTION 19.
S ECTION 22.
S ECTION 20.
For purposes of this paragraph, “Internal Revenue Code” does not include the following provisions of federal public laws for taxable years beginning after - 2026 Legislature - 20 - LRBs0550/1 JK/KP/ARG:all SECTION 22 December 31, 2025:
For purposes of this paragraph, “Internal Revenue Code” does not include the following provisions of federal public laws for taxable years beginning after December 31, 2025:
sections 11011, 11012, 13201 (a) to (e) and (g), 13221, 13301, 13304 (a), (b), and (d), 13531, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L.
sections 11011, 11012, 13201 (a) to (e) and (g), 13221, 13301, 13304 (a), (b), and (d), 13531, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215, 14221, - 2026 Legislature - 19 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 20 14222, 14301, 14302, 14304, and 14401 of P.L.
section 302 of division A, - 2026 Legislature - 21 - LRBs0550/1 JK/KP/ARG:all S ECTION 22 section 401 of division B, and sections 312, 322, 502 (c), and 707 of division C of P.L.
section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), and 707 of division C of P.L.
115-141;
- 2026 Legislature - 20 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 20 115-141;
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, - 2026 Legislature - 22 - LRBs0550/1 JK/KP/ARG:all S ECTION 22 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
sections 70101, 70102, 70103, 70104, 70106, 70107, 70108, 70109, 70110, 70111, 70112, 70113, 70114, 70115, 70116, 70117, 70118, 70119, 70120, 70201, 70202, 70203, 70204, 70302, 70304, 70305, 70306, 70308, 70309, 70311, 70313, 70331, 70352, 70401, 70402, 70403, 70404, 70405, 70411, 70412, 70413, 70414, 70415, 70416, 70422, 70423, 70424, 70427, 70428, 70429, 70430, 70431, 70432, 70433, 70435, 70436, 70437, 70438, 70439, 70501, 70502, 70503, 70504, 70505, 70506, 70507, 70508, 70510, 70511, 70512, 70513, 70514, 70515, 70521, 70522, 70523, 70524, 70525, 70602, 70603, 70604, 70605, 70606, 70607, 71301, 71302, 71303, 71304, 71305, 71306, 71307, and 71308 of P.L.
S ECTION 23.
S ECTION 21.
Except as otherwise provided in this subchapter, to prevent the double inclusion or omission of any item of income, loss, deduction, or basis, by adding to or subtracting from income, as appropriate, equal to the difference in income for the taxable year due to state and federal differences, including differences arising from the difference in basis of assets disposed of in a transaction in which gain or loss is recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes.
Except as otherwise provided in this subchapter, to prevent the double inclusion or omission of any item of income, loss, deduction, or basis, by adding to or subtracting from income, as appropriate, equal to the difference in income for the taxable year due to state and federal differences, including differences arising from the difference in basis of assets disposed of in a transaction - 2026 Legislature - 21 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 21 in which gain or loss is recognized for state tax purposes, different depreciation methods or difference in basis of depreciable assets, different elections, or transitional adjustments due to differences in the statutes.
S ECTION 24.
S ECTION 22.
In any case in which an individual receives wages and also - 2026 Legislature - 23 - LRBs0550/1 JK/KP/ARG:all S ECTION 24 remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the report required under this subsection in a manner satisfactory to the department, regardless of the amount of the excluded remuneration.
In any case in which an individual receives wages and also remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the report required under this subsection in a manner satisfactory to the department, regardless of the amount of the excluded remuneration.
S ECTION 25.
S ECTION 23.
Persons other than corporations deducting rent or royalties in determining taxable income shall file a report that shows the amounts and the name and address of each individual who is a resident of this state and to whom royalties of $600 or more that equal or exceed the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code are paid during the taxable year;
Persons other than corporations deducting rent or royalties in determining taxable income shall file a report that shows the amounts and the name and address of each individual who is - 2026 Legislature - 22 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 23 a resident of this state and to whom royalties of $600 or more that equal or exceed the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code are paid during the taxable year;
S ECTION 26.
S ECTION 24.
71.63 (6), in the an amount of $600 or more equal to or exceeding the - 2026 Legislature - 24 - LRBs0550/1 JK/KP/ARG:all S ECTION 26 dollar amount in effect for such calendar year under section 6041 (a) of the Internal Revenue Code, shall, on or before January 31 of the year following the year in which the payments are made, file a statement disclosing the name of the payor, the name and address of the recipient of the payment, and the total amount paid in the calendar year to the recipient.
71.63 (6), in the an amount of $600 or more equal to or exceeding the dollar amount in effect for such calendar year under section 6041 (a) of the Internal Revenue Code, shall, on or before January 31 of the year following the year in which the payments are made, file a statement disclosing the name of the payor, the name and address of the recipient of the payment, and the total amount paid in the calendar year to the recipient.
71.63 (6), and also remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the statement required by s.
71.63 (6), and also remuneration for services which remuneration is excluded from such - 2026 Legislature - 23 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 24 definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the statement required by s.
S ECTION 27.
S ECTION 25.
86.31 (2) (b) of the statutes is amended to read:
86.31 (2) (b) Except as provided in par.
(d), improvements for highway construction projects funded under the program shall be under contracts.
Such contracts shall be awarded on the basis of competitive bids and shall be awarded to the lowest responsible bidder.
If a city or village does not receive a responsible bid for an improvement, the city or village may contract with a county for the improvement.
Subject to pars.
(hm) and (hs) and s.
59.52 (30), a town may contract with a county for the improvement subject to the criteria and procedures promulgated as rules under sub.
(6) (h).
S ECTION 28.
86.31 (2) (hm) of the statutes is created to read:
86.31 (2) (hm) If the department determines that a violation under par.
(hs) has occurred, the county may not contract with a town under sub.
(6) (h) for 2 years.
- 2026 Legislature - 25 - LRBs0550/1 JK/KP/ARG:all S ECTION 29 S ECTION 29.
86.31 (2) (hs) of the statutes is created to read:
86.31 (2) (hs) No county may do any of the following:
1.
Contract with a town for a town road improvement if the written and sealed estimate for that improvement was prepared by a county.
2.
Commence a town road improvement for a town unless sub.
(6) (h) 2.
has been satisfied.
S ECTION 30.
101.138 of the statutes is created to read:
101.138 Regulation of equipment operators involved in highway improvement.
(1) D EFINITION.
In this section:
(a) “Crane” means power-operated equipment, when used in construction, that can hoist, lower, and horizontally move a suspended load, as regulated by 29 CFR 1926.1400.
(b) 1.
“Heavy equipment” means equipment, whether operating on site or remotely, that is not a crane;
that has a dry weight, as determined by the manufacturer of the equipment, of 26,000 pounds or more;
and that is used to do any of the following:
a.
Move, compact, break, place, or grade construction materials, earth, or other heavy materials.
b.
Clear or grade land.
c.
Excavate or dig earth or other heavy materials.
d.
Drive vertically into the earth.
2.
“Heavy equipment" includes all of the following:
a.
Caisson rigs.
b.
Pile drivers used to install piles and posts.
- 2026 Legislature - 26 - LRBs0550/1 JK/KP/ARG:all S ECTION 30 c.
Pile extractors.
d.
Dredges.
e.
Excavators.
f.
Power shovels.
g.
Tractor loader backhoes.
h.
Concrete breakers.
i.
Subgraders.
j.
Concrete grinding and planing machines.
k.
Slipform curb and gutter machines.
L.
Shoulder wideners.
m.
Milling machines.
n.
Planers.
o.
Scarifiers.
p.
Graders.
q.
Scrapers.
r.
Bulldozers.
s.
Pushers.
t.
End loaders.
u.
Side boom tractors.
v.
Off-road material haulers.
w.
Straddle carriers.
x.
Rollers.
y.
Compactors.
z.
Shouldering machines.
- 2026 Legislature - 27 - LRBs0550/1 JK/KP/ARG:all S ECTION 30 za.
Self-propelled chip spreaders.
zb.
Back fillers.
zc.
Portable crusher screens.
zd.
Rock breakers.
ze.
Telehandlers.
zf.
Heavy equipment identified by majority vote of the members of the heavy equipment council under s.
15.407 (19).
(c) 1.
“Highway improvement” means an improvement resulting from construction of, reconstruction of, rehabilitation of, and processes incidental to building, fabricating, or bettering, a highway, street, or bridge.
2.
“Highway improvement” does not include any of the following:
a.
Maintenance activities described in s.
84.07 (1).
b.
The installation, replacement, rehabilitation, or maintenance of signs, lighting, or pavement markings or the maintenance of traffic control signals or intelligent transportation systems, unless incidental to building, fabricating, or bettering a highway, street, or bridge.
(d) “Local government” means a city, village, town, or county.
(e) “Operate” means to operate, assemble, maintain, or disassemble.
(2) L ICENSES AND CERTIFICATION.
Beginning on the first day of the 12th month beginning after the effective date of this paragraph ….
[LRB inserts date], no individual employed by a local government may operate heavy equipment in this state for construction, renovation, grading, or demolition purposes for a highway improvement unless the individual holds a valid license issued under sub.
(3) or (4).
If an individual employed by a local government holds an apprentice license issued - 2026 Legislature - 28 - LRBs0550/1 JK/KP/ARG:all S ECTION 30 under sub.
(4), he or she may not operate heavy equipment in this state for construction, renovation, grading, or demolition purposes for a highway improvement unless he or she is being supervised by another individual who holds a valid license issued under sub.
(3).
(3) LICENSING QUALIFICATIONS;
HEAVY EQUIPMENT OPERATORS .
The department shall issue a license to operate heavy equipment in this state to each individual employed by a local government who submits an application under sub.
(6) and who meets all of the following requirements:
(a) The individual is at least 18 years of age.
(b) The individual has either of the following:
1.
At least 2,000 hours of experience in operating heavy equipment in the 5- year period immediately preceding his or her license application under sub.
(6) and proof that the individual has successfully completed an apprenticeship program in the operation of heavy equipment that is recognized by the U.S.
department of labor.
2.
At least 10,000 hours of experience in operating heavy equipment, as certified by the individual, prior to submitting an application under sub.
(6).
(c) The individual does not have a license, certification, or other permission to operate heavy equipment issued by the department or by a comparable licensing agency in another jurisdiction that is suspended or revoked at the time of the individual submitting a license application under sub.
(6).
(4) L ICENSING QUALIFICATION;APPRENTICE HEAVY EQUIPMENT OPERATORS .
The department shall issue an apprentice heavy equipment operator license to each - 2026 Legislature - 29 - LRBs0550/1 JK/KP/ARG:all SECTION 30 individual employed by a local government who submits an application under sub.
(6) and who meets all of the following requirements:
(a) The individual is at least 18 years of age.
(b) The individual has passed a written examination approved by the department and is enrolled in a training program for operating heavy equipment that is recognized by the U.S.
department of labor.
(c) The individual does not have a license, certification, or other permission to operate heavy equipment issued by the department or by a comparable licensing agency in another jurisdiction that is suspended or revoked at the time of the individual submitting a license application under sub.
(6).
(5) P ERIOD OF VALIDITY;RENEWALS .
(a) A license issued under sub.
(3) is valid for 5 years and a license issued under sub.
(4) is valid for 3 years.
(b) The department shall renew a heavy equipment operator license under sub.
(3) if all of the following apply:
1.
The holder of the license has at least 2,000 hours of experience in operating regulated heavy equipment in the 5-year period immediately preceding his or her application for renewal.
2.
The holder’s license has not been suspended or revoked.
3.
The holder of the license has not violated any requirement under this section.
(6) A PPLICATION AND EXAMINATION PROCEDURES .
(a) 1.
An individual who seeks a license under sub.
(3) or (4), or a license renewal under sub.
(5), shall apply for the license by submitting an application on a form provided by the department - 2026 Legislature - 30 - LRBs0550/1 JK/KP/ARG:all S ECTION 30 with the applicable fee established under par.
(c).The fee paid under this paragraph shall be nonrefundable.
2.
The department may accept an applicant’s successful examination result from another state to satisfy the examination requirement under sub.
(4) (b), but only if the examination was issued by a training program for operating heavy equipment recognized by the U.S.
department of labor.
(b) The department may charge a nonrefundable fee for administering the written examinations described under sub.
(4) (b).
The department may contract with joint apprenticeship committees, as defined in 29 CFR 29.2, to administer the examinations.
(c) 1.
The fee for application for a license under sub.
(3) or for a renewal of that license is $100.
2.
The fee for application for a license under sub.
(4) is $60.
(7) ADMINISTRATION .
(a) For purposes of subs.
(3) (b) 1.
and 2.
and (5) (b) 1., the following hours shall be counted as hours for meeting requirements for a heavy equipment operator license issued under sub.
(3) or renewed under sub.
(5):
1.
Hours spent operating heavy equipment.
2.
Hours spent in an apprenticeship program operating heavy equipment that is recognized by the U.S.
department of labor or in a training program for operating heavy equipment that is recognized by the U.S.
department of labor.
3.
Hours spent supervising the operation of heavy equipment by another individual.
(b) If the department contracts with joint apprenticeship committees, as defined under 29 CFR 29.2, to administer the examinations under sub.
(5) (b), the - 2026 Legislature - 31 - LRBs0550/1 JK/KP/ARG:all S ECTION 30 department shall periodically review the administration of the examinations to ensure compliance with this section.
(c) The department shall consider all recommendations made by the heavy equipment council regarding the administration of this section.
(8) E NFORCEMENT .
(a) On its own initiative or on the basis of a complaint filed with the department, the department may issue an order or commence a civil action to enforce this section.
(b) Whoever operates heavy equipment in this state in violation of this section is subject to a forfeiture not exceeding $1,000 for the first violation, $3,000 for a 2nd violation, and $5,000 for each subsequent violation.
Each day of continued violation constitutes a separate violation.
S ECTION 31.
183.0107 (2) (intro.) of the statutes is amended to read:
183.0107 (2) (intro.) The obligations of a limited liability company and its members to a person in the person’s capacity as a transferee or a person dissociated as a member are governed by the operating agreement.
Subject only to a court order issued under s.
183.0503 (2) (b) to effectuate a charging order, all All of the following apply to an amendment to the operating agreement made after a person becomes a transferee or is dissociated as a member:
S ECTION 32.
183.0401 (4) (e) of the statutes is repealed.
S ECTION 33.
183.0502 (1) (intro.) of the statutes is amended to read:
183.0502 (1) (intro.) Subject to s.
183.0503 (6), all All of the following apply to a transfer, in whole or in part, of a transferable interest:
S ECTION 34.
183.0503 (1) of the statutes is amended to read:
183.0503 (1) On application by a judgment creditor of a member or transferee, - 2026 Legislature - 32 - LRBs0550/1 JK/KP/ARG:all S ECTION 34 a court may enter a charging order against the transferable interest of the judgment debtor for the unsatisfied amount of the judgment.
Except as otherwise provided in sub.
(6), a A charging order constitutes a lien on a judgment debtor’s transferable interest and requires the limited liability company to pay over to the person to which the charging order was issued any distribution that otherwise would be paid to the judgment debtor.
S ECTION 35.
183.0503 (2) of the statutes is repealed.
S ECTION 36.
183.0503 (3) of the statutes is amended to read:
183.0503 (3) Upon a showing that distributions under a charging order will not pay the judgment debt within a reasonable time, the court may foreclose the lien and order the sale of the transferable interest.
Except as otherwise provided in sub.
(6), the The purchaser at the foreclosure sale obtains only the transferable interest, does not thereby become a member, and is subject to s.
183.0502.
S ECTION 37.
183.0503 (6) of the statutes is repealed.
S ECTION 38.
183.0503 (8) of the statutes is amended to read:
183.0503 (8) This section provides the exclusive remedy by which a person seeking to enforce a judgment against a member or transferee may, in the capacity of judgment creditor, satisfy the judgment from the judgment debtor’s transferable interest.
Other remedies, including foreclosure on the judgment debtor's limited liability interest and a court order for directions, accounts, and inquiries that the judgment debtor might have made are not available to the judgment creditor attempting to satisfy a judgment out of the judgment debtor's interest in the limited liability company and may not be ordered by the court.
S ECTION 39.
183.0602 (3) of the statutes is repealed.
- 2026 Legislature - 33 - LRBs0550/1 JK/KP/ARG:all S ECTION 40 S ECTION 40.
S ECTION 41.
S ECTION 26.
71.63 (6), Stats., but from which Wisconsin income tax has been withheld, shall be reported on federal form W-2 or, 1099-R, 1099-MISC, or 1099-NEC, as appropriate.
71.63 (6), Stats., but from which Wisconsin income tax has been withheld, shall - 2026 Legislature - 24 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 26 be reported on federal form W-2 or, 1099-R, 1099-MISC, or 1099-NEC, as appropriate.
S ECTION 42.
S ECTION 27.
- 2026 Legislature - 34 - LRBs0550/1 JK/KP/ARG:all S ECTION 42 Tax 2.04 (2) (c) Payments of $600 or more which that equal or exceed the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code, that are not wages within the definition under s.
Tax 2.04 (2) (c) Payments of $600 or more which that equal or exceed the dollar amount in effect for the calendar year under section 6041 (a) of the Internal Revenue Code, that are not wages within the definition under s.
S ECTION 43.
S ECTION 28.
(6), the department may require such that the statement be filed electronically.
(6), the department may require - 2026 Legislature - 25 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 28 such that the statement be filed electronically.
S ECTION 44.
S ECTION 29.
S ECTION 45.
S ECTION 30.
Tax 2.04 (3) (b) Corporations All payers shall file the statement with the - 2026 Legislature - 35 - LRBs0550/1 JK/KP/ARG:all S ECTION 45 department by January 31 and payers other than corporations shall file by January 31.
Tax 2.04 (3) (b) Corporations All payers shall file the statement with the department by January 31 and payers other than corporations shall file by January 31.
S ECTION 46.
S ECTION 31.
S ECTION 47.
S ECTION 32.
S ECTION 48.
S ECTION 33.
S ECTION 49.
S ECTION 34.
Payers who participate in the combined federal/state filing program with the internal revenue service Internal Revenue Service and report to the internal revenue service Internal Revenue Service items which that are required to be filed on Wisconsin Form 9b federal form 1099-MISC or 1099-NEC or a on an approved substitute form, are not required to file separate information returns for those items with the department of revenue, unless the form reports Wisconsin withholding.
Payers who participate in the combined federal/state filing program with the internal revenue service Internal - 2026 Legislature - 26 - LRB-5988/1 JK:skw ASSEMBLY BILL 870 S ECTION 34 Revenue Service and report to the internal revenue service Internal Revenue Service items which that are required to be filed on Wisconsin Form 9b federal form 1099-MISC or 1099-NEC or a on an approved substitute form, are not required to file separate information returns for those items with the department of revenue, unless the form reports Wisconsin withholding.
- 2026 Legislature - 36 - LRBs0550/1 JK/KP/ARG:all S ECTION 50 S ECTION 50.
S ECTION 35.
Nonstatutory provisions.
(1) COUNCIL MEMBERSHIP .
Notwithstanding the length of terms of the members of the heavy equipment council under s.
15.407 (19), the initial members shall be appointed for the following terms:
(a) Two members for a term that expires on the 2nd July 1 occurring after the date identified in the notice under sub.
(2).
(b) Two members for a term that expires on the 3rd July 1 occurring after the date identified in the notice under sub.
(2).
(2) NOTICE BY THE EMPLOYMENT RELATIONS COMMISSION .
No later than 15 days after a municipal employer, as defined in s.
111.70 (1) (j), may bargain collectively with a collective bargaining unit containing a general municipal employee with respect to the subjects set forth in s.
111.70 (1) (a) applicable to public safety employees or transit employees, the employment relations commission shall send a notice to the legislative reference bureau for publication in the Wisconsin Administrative Register that states the date on which the notice is sent.
S ECTION 51.
S ECTION 52.
S ECTION 36.
(2) LIMITED LIABILITY COMPANIE.
(END)
The treatment of ss.
183.0107 (2) (intro.), - 2026 Legislature - 37 - LRBs0550/1 JK/KP/ARG:all S ECTION 52 183.0401 (4) (e), 183.0502 (1) (intro.), 183.0503 (1), (2), (3), (6), and (8), and 183.0602 (3) takes effect on the first day of the 2nd month beginning after publication.
(3) R EGULATION OF HEAVY EQUIPMENT OPERATORS INVOLVED IN HIGHWAY IMPROVEMENT .
The treatment of ss.
15.407 (19) and 101.138 takes effect on the first day of the 2nd month beginning after the date identified in the notice under SECTION 50 (2) of this act.
END )
⬇ Download PDF
View plain text versions (2)

Action History

  1. Failed to concur in pursuant to Senate Joint Resolution 1

  2. Available for scheduling

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

  4. LRB correction (Assembly Substitute Amendment 1)

  5. Received from Assembly

  6. Ordered immediately messaged

  7. Read a third time and passed, Ayes 58, Noes 35

  8. Rules suspended

  9. Ordered to a third reading

  10. Assembly Substitute Amendment 1 adopted

  11. Assembly Substitute Amendment 1 offered by Representative Wittke

  12. Read a second time

  13. Made a special order of business at 11:38 AM on 2-19-2026 pursuant to Assembly Resolution 14

  14. Report of Joint Survey Committee on Tax Exemptions received

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

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

  17. Referred to committee on Rules

  18. Report passage as amended recommended by Committee on Ways and Means, Ayes 7, Noes 3

  19. Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 7, Noes 3

  20. Executive action taken

  21. Fiscal estimate received

  22. Public hearing held

  23. Assembly Amendment 1 offered by Representative Wittke

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

  25. Introduced by Representative Wittke; cosponsored by Senator Marklein

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 130 not signed on · 34 voted No

Sponsors (1)

Co-sponsors (1)

  • Marklein

Not signed on (130)

130 members have not signed on to this bill.

Show all 130 →

"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 passed

Passed 58 Yea · 35 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 52001
Democrat 53404
Unaffiliated 1101
Total 583506
% of votes cast 59%35%0%6%
How each member voted (99)
Member Party Vote
JOHNSON — Not Voting
MOORE OMOKUNDE — Nay
SPEAKER — Yea
Anderson, Clinton Democrat Nay
Andraca, Deb Democrat Nay
Arney, Margaret Democrat Nay
Bare, Mike Democrat Nay
Billings, Jill Democrat Nay
Brown, Brienne Democrat Nay
Clancy, Ryan Democrat Nay
Cruz, Angelina Democrat Nay
DeSanto, Karen Democrat Nay
DeSmidt, Ben Democrat Nay
Doyle, Steve Democrat Yea
Emerson, Jodi Democrat Yea
Fitzgerald, Joan Democrat Nay
Goodwin, Russell Democrat Nay
Haywood, Kalan Democrat Nay
Hong, Francesca Democrat Nay
Hysell, Andrew Democrat Nay
Jacobson, Jenna Democrat Yea
Joers, Alex Democrat Nay
Kirsch, Karen Democrat Nay
Madison, Darrin Democrat Nay
Mayadev, Renuka Democrat Nay
McCarville, Maureen Democrat Nay
McGuire, Tip Democrat Nay
Miresse, Vincent Democrat Nay
Neubauer, Greta Democrat Nay
Ortiz-Velez, Sylvia Democrat Yea
Palmeri, Lori Democrat Nay
Phelps, Christian Democrat Nay
Prado, Priscilla Democrat Not Voting
Rivera-Wagner, Amaad Democrat Not Voting
Roe, Ann Democrat Nay
Sheehan, Joe Democrat Not Voting
Sinicki, Christine Democrat Nay
Snodgrass, Lee Democrat Nay
Spaude, Ryan Democrat Nay
Stroud, Angela Democrat Not Voting
Stubbs, Shelia Democrat Nay
Subeck, Lisa Democrat Nay
Taylor, Sequanna Democrat Nay
Tenorio, Angelito Democrat Nay
Udell, Randy Democrat Nay
Vining, Robyn Democrat Yea
Allen, Scott Republican Not Voting
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 finance
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 870 do?
An Act to amend 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15. a., 71.26 (3) (e) 1., 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1) and 71.72; to create 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o) and 71.45 (2) (a) 25. of the statutes;
Who sponsors AB 870?
AB 870 is sponsored by Marklein and Wittke, Robert (Republican).
What is the current status of AB 870?
This bill has passed the Assembly. Introduced January 16, 2026. It now moves to the second chamber.
Where can I track AB 870?
Track AB 870 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on AB 870

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of AB 870

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →