Wisconsin 2025 Regular Session Status: Passed Assembly 9 R cosponsors

AB 915 — Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (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 28, 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 58% · moderate confidence

  • Passed Assembly

    Current position in the legislative process.

  • 11 sponsors

    1 primary, 10 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (9 R).

  • Cleared a recorded vote

    Passed 2 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 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes;

Bill Text

What changed in the latest version

192 added · 284 removed

Plain-language change summary

The recent changes to Assembly Bill 915 primarily expand its focus on providing tax credits to small businesses offering health reimbursement arrangements (HRAs) for employee health coverage. The amendment now includes requirements for health plans, ensuring they cover individuals with preexisting conditions and adhere to certain benefit limits. This matters because it not only supports small businesses by reducing their tax burden when they invest in employee health care, but also strengthens health coverage protections for employees, making it more accessible for those with existing health issues.

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- 2026 LEGISLATURE LRBs0543/1 EKL&SWB:wlj&cjs ASSEMBLY SUBSTITUTE AMENDMENT 2, TO ASSEMBLY BILL 915 February 19, 2026 - Offered by RepresentatAUFERT.
- 2026 LEGISLATURE LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 January 28, 2026 - Introduced by Representatives K AUFERT , M OSES, ALLEN , BEHNKE , DITTRICH, KNODL , KREIBICH, MURSAU and O'CONNOR , cosponsored by Senators MARKLEIN and FELZKOWSKI .
A N A CT to amend 40.51 (8), 40.51 (8m), 66.0137 (4), 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a) 10., 120.13 (2) (g) and 185.983 (1) (intro.);
Referred to Committee on Health, Aging and Long-Term Care.
to create 71.07 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y), 71.49 (1) (am), 609.847 and 632.728 of the statutes;
A N A CT 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 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes;
tax credit for small businesses offering individual coverage health reimbursement arrangements and coverage of individuals with preexisting conditions and benefit limits under health plans.
tax credit for small businesses offering individual coverage health reimbursement arrangements.
Analysis by the Legislative Reference Bureau This bill creates an income and franchise tax credit for small businesses that provide individual coverage health reimbursement arrangements (HRAs) to their employees.
To be eligible for the credit, a small business must have fewer than 50 employees and contribute, during the taxable year, at least $400 per employee covered by the individual coverage HRA.
The credit equals $400 per covered employee.
The bill requires the individual coverage HRA to meet conditions imposed under federal law.
Under federal law, an individual coverage HRA is a tax- advantaged, employer-provided health benefit through which the employer reimburses covered employees for insurance premiums and other medical expenses, up to the amount determined by the employer.
Federal law imposes various requirements, including that covered employees, and dependents if applicable, be enrolled in individual (nongroup) health insurance coverage or Medicare and that - 2026 Legislature - 2 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 S ECTION 1 employees be given the opportunity to opt out of the individual coverage HRA.
The individual coverage HRA is one type of HRA recognized under federal law.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
S ECTION 1.
SECTION 1.
40.51 (8) of the statutes is amended to read:
40.51 (8) Every health care coverage plan offered by the state under sub.
(6) shall comply with ss.
631.89, 631.90, 631.93 (2), 631.95, 632.72 (2), 632.722, - 2026 Legislature - 2 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 1 632.728, 632.729, 632.746 (1) to (8) and (10), 632.747, 632.748, 632.798, 632.83, 632.835, 632.85, 632.853, 632.855, 632.861, 632.867, 632.87 (3) to (6), 632.885, 632.89, 632.895 (5m) and (8) to (17), and 632.896.
S ECTION 2.
40.51 (8m) of the statutes is amended to read:
40.51 (8m) Every health care coverage plan offered by the group insurance board under sub.
(7) shall comply with ss.
631.95, 632.722, 632.728, 632.729, 632.746 (1) to (8) and (10), 632.747, 632.748, 632.798, 632.83, 632.835, 632.85, 632.853, 632.855, 632.861, 632.867, 632.885, 632.89, and 632.895 (11) to (17).
S ECTION 3.
66.0137 (4) of the statutes is amended to read:
66.0137 (4) ELF-INSURED HEALTH PLANS.
If a city, including a 1st class city, or a village provides health care benefits under its home rule power, or if a town provides health care benefits, to its officers and employees on a self-insured basis, the self-insured plan shall comply with ss.
49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.722, 632.728, 632.729, 632.746 (10) (a) 2.
and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.861, 632.867, 632.87 (4) to (6), 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).
S ECTION 4.
- 2026 Legislature - 3 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 5 S ECTION 5.
SECTION 2.
“Individual coverage health reimbursement arrangement” means a health reimbursement arrangement that satisfies the conditions of 26 CFR 54.9802-4, 29 CFR 2590.702-2, and 45 CFR 146.123.
“Individual coverage health reimbursement arrangement” means a health - 2026 Legislature - 3 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 SECTION 2 reimbursement arrangement that satisfies the conditions of 26 CFR 54.9802-4, 29 CFR 2590.702-2, and 45 CFR 146.123.
(b), but the eligibility for, and the amount of, the - 2026 Legislature - 4 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 5 credit are based on their payment of the contributions in subd.
(b), but the eligibility for, and the amount of, the credit are based on their payment of the contributions in subd.
S ECTION 6.
S ECTION 3.
S ECTION 7.
- 2026 Legislature - 4 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 SECTION 4 S ECTION 4.
S ECTION 8.
S ECTION 5.
- 2026 Legislature - 5 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 9 S ECTION 9.
S ECTION 6.
“Individual coverage health reimbursement arrangement” means a health reimbursement arrangement that satisfies the conditions of 26 CFR 54.9802-4, 29 CFR 2590.702-2, and 45 CFR 146.123.
“Individual coverage health reimbursement arrangement” means a health - 2026 Legislature - 5 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 SECTION 6 reimbursement arrangement that satisfies the conditions of 26 CFR 54.9802-4, 29 CFR 2590.702-2, and 45 CFR 146.123.
(b), but the eligibility for, and the amount of, the - 2026 Legislature - 6 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 9 credit are based on their payment of the contributions in subd.
(b), but the eligibility for, and the amount of, the credit are based on their payment of the contributions in subd.
S ECTION 10.
S ECTION 7.
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S ECTION 11.
- 2026 Legislature - 6 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 SECTION 8 S ECTION 8.
S ECTION 12.
S ECTION 9.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (4y), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, limited liability company’s, or tax-option - 2026 Legislature - 7 - LRBs0543/1 EKL&SWB:wlj&cjs S ECTION 12 corporation’s income under s.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (4y), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a 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.
S ECTION 13.
S ECTION 10.
3.
- 2026 Legislature - 7 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 S ECTION 10 3.
- 2026 Legislature - 8 - LRBs0543/1 EKL&SWB:wlj&cjs S ECTION 13 2.
2.
S ECTION 14.
S ECTION 11.
71.49 (1) (am) Individual coverage health reimbursement arrangement credit under s.
- 2026 Legislature - 8 - LRB-6066/1 EKL:wlj ASSEMBLY BILL 915 S ECTION 11 71.49 (1) (am) Individual coverage health reimbursement arrangement credit under s.
S ECTION 15.
END )
120.13 (2) (g) of the statutes is amended to read:
120.13 (2) (g) Every self-insured plan under par.
(b) shall comply with ss.
49.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.722, 632.728, 632.729, 632.746 (10) (a) 2.
and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.861, 632.867, 632.87 (4) to (6), 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).
S ECTION 16.
185.983 (1) (intro.) of the statutes is amended to read:
185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a cooperative association organized under s.
185.981 shall be exempt from chs.
600 to 646, with the exception of ss.
601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44, 601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93, 631.95, 632.72 (2), 632.722, 632.728, 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795, 632.798, 632.85, 632.853, 632.855, 632.861, 632.867, 632.87 (2) to (6), - 2026 Legislature - 9 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 16 632.885, 632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs.
609, 620, 630, 635, 645, and 646, but the sponsoring association shall:
S ECTION 17.
609.847 of the statutes is created to read:
609.847 Preexisting condition discrimination prohibited;
benefit limits.
Limited service health organizations, preferred provider plans, and defined network plans are subject to s.
632.728.
S ECTION 18.
632.728 of the statutes is created to read:
632.728 Coverage of individuals with preexisting conditions;
rating;
benefit limits.
(1) EFINITION.
In this section:
(a) “Health benefit plan” has the meaning given in s.
632.745 (11).
(b) “Preexisting condition exclusion” means, with respect to coverage, a limitation or exclusion of benefits relating to a condition based on the fact that the condition was present before the date of enrollment for the coverage, whether or not any medical advice, diagnosis, care, or treatment was recommended or received before the date of enrollment for coverage.
(c) “Self-insured health plan” has the meaning given in s.
632.85 (1) (c).
(d) “Small employer” has the meaning given in s.
635.02 (7).
(2) A CCESS TO COVERAGE.
Every individual health benefit plan shall accept every individual in this state who applies for coverage and every group health benefit plan shall accept every employer in this state that applies for coverage, regardless of whether any individual or employee has a preexisting condition.
A health benefit plan may restrict enrollment in coverage described in this subsection to open or special enrollment periods under sub.
(4).
- 2026 Legislature - 10 - LRBs0543/1 EKL&SWB:wlj&cjs SECTION 18 (3) PREMIUM RATE VARIATION .
A health benefit plan offered on the individual or small employer market or a self-insured health plan may vary premium rates for a specific plan based only on the following considerations:
(a) Whether the plan covers an individual or a family.
(b) Rating area in the state, as established by the commissioner.
(c) Age, except that the rate may not vary by more than 3 to 1 for adults over the age groups and the age bands shall be consistent with recommendations of the National Association of Insurance Commissioners.
(d) Tobacco use, except that the rate may not vary by more than 1.5 to 1.
(4) E NROLLMENT PERIODS .
(a) The commissioner shall ensure that every individual health benefit plan has open enrollment during a statewide open enrollment period of no longer than 45 days to allow individuals, including individuals who do not have coverage, to enroll in coverage.
(b) Every health benefit plan shall provide special enrollment periods for qualifying events under 26 USC 9801 (f) and 29 USC 1163.
(5) PREEXISTING CONDITION EXCLUSION .
An individual or group health benefit plan or a self-insured health plan may not impose a preexisting condition exclusion for any time on an enrollee or beneficiary under the plan.
(6) ANNUAL AND LIFETIME LIMITS .
An individual or group health benefit plan or a self-insured health plan may not establish any of the following:
(a) Lifetime limits on the dollar value of benefits for an enrollee or a dependent of an enrollee under the plan.
- 2026 Legislature - 11 - LRBs0543/1 EKL&SWB:wlj&cjs S ECTION 18 (b) Annual limits on the dollar value of benefits for an enrollee or a dependent of an enrollee under the plan.
(7) A PPLICABILITY.
(a) This section applies only if provisions of the federal Patient Protection and Affordable Care Act, P.L.
111-148, as amended, under 42 USC 300gg to 300gg-4 and 300gg-11 are no longer enforceable or no longer preempt state law relating to individual or group health insurance policies.
If this section applies, this section supersedes any conflicting provision of s.
625.12 (1) or (2), 625.15 (1), 628.34 (3), 632.746, 632.76, 632.795 (4) (a), 632.896 (4), or 632.897 (11) (a) or any other conflicting provision in chs.
600 to 655 to the extent this section conflicts with that provision.
(b) 1.
A health benefit plan that is not required to comply with 42 USC 300gg- 1 as amended as of January 1, 2019, is not required to comply with sub.
(2).
2.
A health benefit plan that is not required to comply with 42 USC 300gg as amended as of January 1, 2019, is not required to comply with sub.
(3).
3.
A health benefit plan that is not required to comply with 42 USC 300gg-3 as amended as of January 1, 2019, is not required to comply with sub.
(5).
4.
A health benefit plan that is not required to comply with 42 USC 300gg-11 (a) (1) (A) as amended as of January 1, 2019, is not required to comply with sub.
(6) (a).
5.
A health benefit plan that is not required to comply with 42 USC 300gg-11 (a) (1) (B) as amended as of January 1, 2019, is not required to comply with sub.
(6) (b).
(END )
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Action History

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

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

  3. Received from Assembly

  4. Ordered immediately messaged

  5. Read a third time and passed, Ayes 97, Noes 0

  6. Rules suspended

  7. Ordered to a third reading

  8. Assembly Substitute Amendment 2 adopted

  9. Assembly Substitute Amendment 2 offered by Representative Kaufert

  10. Read a second time

  11. Assembly Substitute Amendment 1 offered by Representative Neubauer

  12. Made a special order of business at 1:33 PM on 2-18-2026 pursuant to Assembly Resolution 13

  13. Representative Ortiz-Velez added as a coauthor

  14. Withdrawn from Committee on Rules and referred to calendar of 2-17-2026

  15. Referred to committee on Rules

  16. Report passage recommended by Committee on Health, Aging and Long-Term Care, Ayes 14, Noes 0

  17. Fiscal estimate received

  18. Executive action taken

  19. Public hearing held

  20. Read first time and referred to Committee on Health, Aging and Long-Term Care

  21. Introduced by Representatives Kaufert, Moses, Allen, Behnke, Dittrich, Knodl, Kreibich, Mursau and O'Connor; cosponsored by Senators Marklein and Felzkowski

Sponsors

Sponsorship breakdown

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1 sponsors · 10 co-sponsors · 121 not signed on

Sponsors (1)

Co-sponsors (10)

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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 97 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 53000
Democrat 42001
Unaffiliated 2001
Total 97002
% of votes cast 98%0%0%2%
How each member voted (99)
Member Party Vote
JOHNSON — Not Voting
MOORE OMOKUNDE — Yea
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 Yea
Cruz, Angelina Democrat Yea
DeSanto, Karen Democrat Yea
DeSmidt, Ben Democrat Yea
Doyle, Steve Democrat Yea
Emerson, Jodi Democrat Not Voting
Fitzgerald, Joan Democrat Yea
Goodwin, Russell Democrat Yea
Haywood, Kalan Democrat Yea
Hong, Francesca Democrat Yea
Hysell, Andrew Democrat Yea
Jacobson, Jenna Democrat Yea
Joers, Alex Democrat Yea
Kirsch, Karen Democrat Yea
Madison, Darrin Democrat Yea
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 Yea
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 health-insurance
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Frequently asked questions

What does AB 915 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 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes;
Who sponsors AB 915?
AB 915 is sponsored by Kreibich, Rob (Republican), Marklein, Felzkowski, Kaufert, Dean (Republican), Moses, Clint (Republican), Allen, Scott (Republican), Behnke, Elijah (Republican), Dittrich, Barbara (Republican), Knodl, Daniel (Republican), Mursau, Jeffrey (Republican), and O'Connor, Jerry (Republican).
What is the current status of AB 915?
This bill has passed the Assembly. Introduced January 28, 2026. It now moves to the second chamber.
Where can I track AB 915?
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