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- 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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