Wisconsin 2025 Regular Session Status: Passed Assembly 3 R cosponsors

AB 878 — Relating to: a tax credit for certain sales and use taxes paid on services sold through an amusement device. (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.

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

Prognosis

Advancing 54% · moderate confidence

  • Passed Assembly

    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 4 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 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (8t), 71.10 (4) (cu), 71.28 (8t), 71.30 (3) (cu), 71.47 (8t) and 71.49 (1) (cu) of the statutes;

Bill Text

What changed in the latest version

107 added · 79 removed

Plain-language change summary

The amendments to Bill AB 878 expand the types of sales and use taxes that apply to purchases made through amusement devices, which are defined as machines or games played for entertainment. Notably, it adds provisions for a sales tax credit related to these purchases. This change is significant as it could potentially reduce the overall tax burden on consumers engaging with amusement devices while providing additional funds for local municipalities. Overall, it aims to clarify tax regulations and possibly stimulate growth in recreational activities.

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Latest
- 2026 LEGISLATURE LRBs0514/1 KP&EKL:ads/emw/cdc ASSEMBLY SUBSTITUTE AMENDMENT 1, TO ASSEMBLY BILL 878 February 19, 2026 - Offered by Representative ITTKE.
- 2026 LEGISLATURE LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 January 16, 2026 - Introduced by Representatives W ITTKE, GREEN and K NODL , cosponsored by Senator TOMCZYK .
Referred to Committee on State Affairs.
Analysis by the Legislative Reference Bureau This bill creates an income and franchise tax credit for the total amount of the additional Milwaukee County sales and use tax, the sales and use tax imposed by a municipality, and the premier resorts area tax imposed by a municipality or county that is paid by a person on sales of taxable services purchased through an amusement device.
Analysis by the Legislative Reference Bureau This bill creates an income and franchise tax credit for the total amount of the additional Milwaukee County sales and use tax and the sales and use tax imposed by a municipality that is paid by a person on sales of taxable services purchased through an amusement device.
Current law subjects the furnishing, for payment or other consideration, of access or use of amusement, entertainment, or recreational devices or facilities to sales and use taxes.
Also, under current law, the City of Milwaukee is the only municipality that is authorized to impose a sales and use tax, which it imposes at a rate of 2 percent.
Under current law, Milwaukee County is authorized to impose an additional sales and use tax of 0.4 percent.
The revenues from both of those taxes must generally be used to pay for the unfunded actuarial accrued liability of the pension systems of the City of Milwaukee and Milwaukee County, respectively.
- 2026 Legislature - 2 - LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 SECTION 1 For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
- 2026 Legislature - 2 - LRBs0514/1 KP&EKL:ads/emw/cdc SECTION 1 S ECTION 1.
S ECTION 1.
71.07 (8t) AMUSEMENT DEVICE SALES TAX CREDIT.
71.07 (8t) AMUSEMENT DEVICE SALES TAX CREDIT .
77.70 (2) (a), the sales and use tax imposed by a municipality under subch.
77.70 (2) (a) and the sales and use tax imposed by a municipality under subch.
77, and the premier resort area tax imposed by a municipality or county under subch.
77 - 2026 Legislature - 3 - LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 SECTION 2 paid by the claimant in the taxable year on sales of a service described in s.
X of ch.
77 paid by the claimant in the taxable year on sales of a service described in s.
Partnerships, tax-option corporations, and limited liability - 2026 Legislature - 3 - LRBs0514/1 KP&EKL:ads/emw/cdc SECTION 2 companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their taxes paid under par.
Partnerships, tax-option corporations, and limited liability companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their taxes paid under par.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8t), and (10) and passed through to partners shall be added to the partnership’s income.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), - 2026 Legislature - 4 - LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 SECTION 4 (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8t), and (10) and passed through to partners shall be added to the partnership’s income.
- 2026 Legislature - 4 - LRBs0514/1 KP&EKL:ads/emw/cdc SECTION 5 S ECTION 5.
S ECTION 5.
77.70 (2) (a), the sales and use tax imposed by a municipality under subch.
77.70 (2) (a) and the sales and use tax imposed by a municipality under subch.
77, and the premier resort area tax imposed by a municipality or county under subch.
X of ch.
(c) Limitations.
- 2026 Legislature - 5 - LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 SECTION 6 (c) Limitations.
Partnerships, tax-option corporations, and limited liability - 2026 Legislature - 5 - LRBs0514/1 KP&EKL:ads/emw/cdc SECTION 6 companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their taxes paid under par.
Partnerships, tax-option corporations, and limited liability companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their taxes paid under par.
- 2026 Legislature - 6 - LRBs0514/1 KP&EKL:ads/emw/cdc SECTION 9 S ECTION 9.
- 2026 Legislature - 6 - LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 SECTION 9 S ECTION 9.
77.70 (2) (a), the sales and use tax imposed by a municipality under subch.
77.70 (2) (a) and the sales and use tax imposed by a municipality under subch.
77, and the premier resort area tax imposed by a municipality or county under subch.
X of ch.
- 2026 Legislature - 7 - LRBs0514/1 KP&EKL:ads/emw/cdc S ECTION 10 (c) Limitations.
(c) Limitations.
Partnerships, tax-option corporations, and limited liability companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their taxes paid under par.
Partnerships, tax-option corporations, and limited liability - 2026 Legislature - 7 - LRB-2636/1 KP:ads&emw ASSEMBLY BILL 878 S ECTION 10 companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their taxes paid under par.
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Action History

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

  2. Available for scheduling

  3. Report concurrence recommended by Joint Committee on Finance, Ayes 10, Noes 3

  4. Executive action taken

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

  6. Available for scheduling

  7. Report concurrence recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

  8. Executive action taken

  9. Public hearing held

  10. Read first time and referred to committee on Agriculture and Revenue

  11. Received from Assembly

  12. Ordered immediately messaged

  13. Read a third time and passed, Ayes 55, Noes 41

  14. Rules suspended

  15. Ordered to a third reading

  16. Assembly Substitute Amendment 1 adopted

  17. Assembly Substitute Amendment 1 offered by Representative Wittke

  18. Read a second time

  19. Made a special order of business at 11:40 AM on 2-19-2026 pursuant to Assembly Resolution 14

  20. Referred to committee on Rules

  21. Report passage recommended by Committee on State Affairs, Ayes 8, Noes 2

  22. Executive action taken

  23. Public hearing held

  24. Fiscal estimate received

  25. Read first time and referred to Committee on State Affairs

  26. Introduced by Representatives Wittke, Green and Knodl; cosponsored by Senator Tomczyk

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 128 not signed on · 40 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 passed

Passed 55 Yea · 41 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 53000
Democrat 14002
Unaffiliated 1101
Total 554103
% of votes cast 56%41%0%3%
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 Not Voting
Fitzgerald, Joan Democrat Nay
Goodwin, Russell Democrat Nay
Haywood, Kalan Democrat Nay
Hong, Francesca Democrat Nay
Hysell, Andrew Democrat Nay
Jacobson, Jenna Democrat Nay
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 Nay
Palmeri, Lori Democrat Nay
Phelps, Christian Democrat Nay
Prado, Priscilla Democrat Not Voting
Rivera-Wagner, Amaad Democrat Nay
Roe, Ann Democrat Nay
Sheehan, Joe Democrat Nay
Sinicki, Christine Democrat Nay
Snodgrass, Lee Democrat Nay
Spaude, Ryan Democrat Nay
Stroud, Angela Democrat Nay
Stubbs, Shelia Democrat Nay
Subeck, Lisa Democrat Nay
Taylor, Sequanna Democrat Nay
Tenorio, Angelito Democrat Nay
Udell, Randy Democrat Nay
Vining, Robyn Democrat Nay
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

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Subjects

taxation
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Frequently asked questions

What does AB 878 do?
An Act to amend 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 71.07 (8t), 71.10 (4) (cu), 71.28 (8t), 71.30 (3) (cu), 71.47 (8t) and 71.49 (1) (cu) of the statutes;
Who sponsors AB 878?
AB 878 is sponsored by Knodl, Daniel (Republican), Tomczyk, Wittke, Robert (Republican), and Green, Chanz (Republican).
What is the current status of AB 878?
This bill has passed the Assembly. Introduced January 16, 2026. It now moves to the second chamber.
Where can I track AB 878?
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