Wisconsin 2025 Regular Session Status: Introduced Bipartisan · 5 D · 4 R cosponsors

SB 231 — Relating to: creating a tax credit for expenses related to film production services and for capital investments made by a film production company, granting rule-making authority, and making an appropriation. (FE)

Last action — Failed to pass pursuant to Senate Joint Resolution 1

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

This bill has been introduced in the Senate. Introduced April 29, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Advancing 54% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • Introduced

    Current position in the legislative process.

  • 32 sponsors

    1 primary, 31 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (5 D · 4 R) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.45 (2) (a) 10. and 71.49 (1) (f); to create 13.94 (1) (zm), 15.448, 20.835 (2) (bm), 41.152, 71.07 (5f), 71.07 (5h), 71.10 (4) (fs), 71.10 (4) (ft), 71.28 (5f), 71.28 (5h), 71.30 (3) (epr), 71.30 (3) (eps), 71.47 (5f), 71.47 (5h), 71.49 (1) (epr) and 71.49 (1) (eps) of the statutes;

Bill Text

What changed in the latest version

582 added · 610 removed

Plain-language change summary

The changes to Senate Bill 231 involve updates to how companies can claim tax credits for employee salaries in film productions. The latest version specifies that the state film office will only issue accreditations for productions that meet certain criteria, including requiring proof that a certified public accountant is involved for compliance audits. This is important because it aims to ensure transparency and accountability in the use of tax credits, which could ultimately lead to better management of state resources and support for local production companies.

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- 2026 LEGISLATURE LRBs0059/1 KP:wlj SENATE SUBSTITUTE AMENDMENT 1, TO SENATE BILL 231 May 22, 2025 - Offered by SenatorRADLEY.
- 2026 LEGISLATURE LRB-2810/1 KP:wlj SENATE BILL 231 April 29, 2025 - Introduced by SenatRADLEY , ESTIN, DRAKE, EYEN , ARSON , P FAFF, QUINN and SPREITZER, cosponsored by RepresentativesRMSTRONG , C ALLAHAN, H URD, BROWN , DOYLE, EMERSON , GOODWIN , GREEN, JOHNSON , K ITCHENS, KREIBICH, MAXEY , M ELOTIK, MIRESSE, M OSES, M URSAU , O'C ONNOR, PRADO , NYDER , STEFFEN, SWEARINGEN , TITT, W ICHGERS and ZIMMERMAN .
Referred to Committee on Utilities and Tourism.
Under the bill, a film production company may claim a credit in an amount that is equal to 30 - 2026 Legislature - 2 - LRBs0059/1 KP:wlj SECTION 1 percent of the salary or wages paid to the company[s employees in the taxable year for services rendered in this state to produce a film, video, broadcast advertisement, or television production, as approved by the State Film Office, and paid to employees who were residents of this state at the time that they were paid.
Under the bill, a film production company may claim a credit in an amount that is equal to 30 percent of the salary or wages paid to the company’s employees in the taxable year for services rendered in this state to produce a film, video, broadcast advertisement, or television production, as approved by the State Film Office, and paid to - 2026 Legislature - 2 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 1 employees who were residents of this state at the time that they were paid.
The total amount of the credits that may be claimed by a taxpayer may not exceed an amount that is equal to the first $250,000 of salary or wages paid to each of the taxpayer[s employees in the taxable year, not including the salary or wages paid to the taxpayer[s two highest-paid employees in the taxable year, for a production with budgeted expenditures of $1,000,000 or more.
The total amount of the credits that may be claimed by a taxpayer may not exceed an amount that is equal to the first $250,000 of salary or wages paid to each of the taxpayer’s employees in the taxable year, not including the salary or wages paid to the taxpayer’s two highest-paid employees in the taxable year, for a production with budgeted expenditures of $1,000,000 or more.
If the total amount of the credits claimed by a taxpayer exceeds the taxpayer[s tax liability, the state will not issue a refund, but the taxpayer may carry forward any remaining credit to subsequent taxable years.
If the total amount of the credits claimed by a taxpayer exceeds the taxpayer’s tax liability, the state will not issue a refund, but the taxpayer may carry forward any remaining credit to subsequent taxable years.
If the total amount of the credits claimed by the company exceeds the company[s tax liability, the state will issue a refund.
If the total amount of the credits claimed by the company exceeds the company’s tax liability, the state will issue a refund.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
13.94 (1) (zm) Biennially, beginning in 2027, prepare a performance - 2026 Legislature - 3 - LRBs0059/1 KP:wlj SECTION 1 evaluation audit of the program to accredit productions for purposes of ss.
13.94 (1) (zm) Biennially, beginning in 2027, prepare a performance - 2026 Legislature - 3 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 1 evaluation audit of the program to accredit productions for purposes of ss.
(1) The state film office shall implement a program to accredit productions and certify expenses for purposes of ss.
(1) The state film office shall implement a program to accredit productions for purposes of ss.
Application for accreditation or certification shall be made to the office in each taxable year for which accreditation or certification is desired.
Application for accreditation shall be made to the office in each taxable year for which accreditation is desired.
(1), the office shall determine the amount of the production[s production expenditures, as defined in s.
(1), the office shall determine the amount of the production’s production expenditures, as defined in s.
The state film office shall not issue an accreditation or certification under sub.
The state film office shall not issue an accreditation under sub.
71.07 (5f), 71.28 (5f), or 71.47 (5f) that - 2026 Legislature - 4 - LRBs0059/1 KP:wlj SECTION 4 does not have its commercial domicile in this state shall indicate that on its application along with the amount of production expenditures it anticipates spending in this state and the amount of expenditures, if any, it anticipates spending in another state on the same production.
71.07 (5f), 71.28 (5f), or 71.47 (5f) that does not have its commercial domicile in this state shall indicate that on its application - 2026 Legislature - 4 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 4 along with the amount of production expenditures it anticipates spending in this state and the amount of expenditures, if any, it anticipates spending in another state on the same production.
(1), the amount of the production[s production expenditures, as defined in s.
(1), the amount of the production’s production expenditures, as defined in s.
71.07 (5f) (a) 4., every certification issued under sub.
71.07 (5f) (a) 4., and the amount of the tax credits under ss.
(1), and the amount of the tax credits under ss.
71.07 (5f) and (5h), 71.28 (5f) and (5h), and 71.47 (5f) and (5h) allocated to the applicant for the taxable year for which the applicant’s claim relates.
71.07 (5f) and (5h), 71.28 (5f) and (5h), and 71.47 (5f) and (5h) allocated to the applicant for the taxable year for which the applicant[s claim relates.
The state film office shall notify the department of revenue under this subsection no later than 30 days after allocating tax credits to an applicant.
(6) Annually, beginning in 2027, the state film office shall prepare a report specifying the number of persons who submitted tax credit applications in the - 2026 Legislature - 5 - LRBs0059/1 KP:wlj SECTION 4 previous year and the amount of the tax credits allocated to each such applicant.
(6) Annually, beginning in 2027, the state film office shall prepare a report specifying the number of persons who submitted tax credit applications in the previous year and the amount of the tax credits allocated to each such applicant.
The office shall submit the report to the legislature, in the manner provided under s.
The office shall submit - 2026 Legislature - 5 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 4 the report to the legislature, in the manner provided under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (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, company[s, or tax-option corporation[s income under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (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, company’s, or tax-option corporation’s income under s.
XAccredited productionY means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes.
“Accredited production” means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes.
XAccredited productionY includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
“Accredited production” includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
- 2026 Legislature - 6 - LRBs0059/1 KP:wlj SECTION 6 a.
a.
c.
- 2026 Legislature - 6 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 6 c.
XClaimantY means a film production company, as defined in sub.
“Claimant” means a film production company, as defined in sub.
(5h) (a) 2., that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner[s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
(5h) (a) 2., that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner’s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
XCommercial domicileY means the location from which a trade or business is principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
“Commercial domicile” means the location from which a trade or business is principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
XProduction expendituresY means any expenditures that are incurred in - 2026 Legislature - 7 - LRBs0059/1 KP:wlj SECTION 6 this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the state film office.
“Production expenditures” means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, - 2026 Legislature - 7 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 6 sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the state film office.
XProduction expendituresY includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state;
“Production expenditures” includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state;
XProduction expendituresY does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
“Production expenditures” does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
To the extent the salary or wages are not claimed under subd.
An amount equal to 30 percent of the salary or wages paid by the claimant to the claimant’s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
2., an amount equal to 30 percent of the salary or wages paid by the claimant to the claimant[s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
2.
- 2026 Legislature - 8 - LRBs0059/1 KP:wlj SECTION 6 2.
77.52 and 77.53, to the extent those taxes are not used in claiming a credit under subd.
77.52 and 77.53 that the claimant paid in the taxable year on the purchase of tangible personal property and - 2026 Legislature - 8 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 6 taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.
2., that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.
shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant[s employees, as described in par.
shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant’s employees, as described in par.
(b) 1., in the taxable year, not including the salary or wages paid to the claimant[s 2 highest-paid employees, as described in par.
(b) 1., in the taxable year, not including the salary or wages paid to the claimant’s 2 highest-paid employees, as described in par.
(b) 1., in the taxable year, if the claimant[s budgeted production expenditures are $1,000,000 or more.
(b) 1., in the taxable year, if the claimant’s budgeted production expenditures are $1,000,000 or more.
The claimant shall submit a copy of the approved application with the claimant[s return.
The claimant shall submit a copy of the approved application with the claimant’s return.
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Partnerships, limited liability companies, and tax-option corporations may - 2026 Legislature - 9 - LRBs0059/1 KP:wlj SECTION 6 not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par.
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.
Partners, members of limited liability - 2026 Legislature - 9 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 6 companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under par.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under this subsection, in whole or in part, to another person who is subject to the taxes imposed under s.
(b) 1.
or 3., in whole or in part, to another person who is subject to the taxes imposed under s.
The transferee may first use the credit to offset tax of the transferor in the taxable year in which the transfer occurs - 2026 Legislature - 10 - LRBs0059/1 KP:wlj SECTION 6 and may use the credit only to offset tax in taxable years in which the credit is otherwise allowed to be claimed and carried forward by the original claimant.
The transferee may first use the credit to offset tax of the transferor in the taxable year in which the transfer occurs and may use the credit only to offset tax in taxable years in which the credit is otherwise allowed to be claimed and carried forward by the original claimant.
4.
S ECTION 7.
Notwithstanding s.
71.82, no interest shall be paid on a refund based on an amount certified under this subsection.
SECTION 7.
71.07 (5h) ILM PRODUCTION COMPANY INVESTMENT CREDIT .
71.07 (5h) FILM PRODUCTION COMPANY INVESTMENT CREDIT.
1.
- 2026 Legislature - 10 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 7 1.
XClaimantY means a person who files a claim under this subsection and who does business in this state as a film production company.
“Claimant” means a person who files a claim under this subsection and who does business in this state as a film production company.
XFilm production companyY means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described in sub.
“Film production company” means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described under sub.
XPhysical workY does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.
“Physical work” does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.
XPreviously owned propertyY means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.
“Previously owned property” means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.
XUsed exclusivelyY means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.
“Used exclusively” means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.
Subject to the limitations provided in this subsection, for - 2026 Legislature - 11 - LRBs0059/1 KP:wlj SECTION 7 taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s.
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s.
2.
- 2026 Legislature - 11 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 7 2.
(b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant[s business as a film production company.
(b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant’s business as a film production company.
No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses - 2026 Legislature - 12 - LRBs0059/1 KP:wlj SECTION 7 related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant[s return.
No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant’s return.
No credit may be allowed under this subsection for any amount that the claimant paid for expenses described in par.
(b) that the claimant used to claim a credit under sub.
(5f).
6.
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
A partnership, limited liability company, or tax-option corporation shall compute the amount of - 2026 Legislature - 12 - LRB-2810/1 KP:wlj SENATE BILL 231 SECTION 7 credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
The transferee may first use the credit to offset tax of the transferor in the taxable year in which the transfer occurs - 2026 Legislature - 13 - LRBs0059/1 KP:wlj SECTION 7 and may use the credit only to offset tax in taxable years in which the credit is otherwise allowed to be claimed and carried forward by the original claimant.
The transferee may first use the credit to offset tax of the transferor in the taxable year in which the transfer occurs and may use the credit only to offset tax in taxable years in which the credit is otherwise allowed to be claimed and carried forward by the original claimant.
3.
Notwithstanding s.
71.82, no interest shall be paid on a refund based on an amount certified under this subsection.
71.07 (3q), business development credit under s.
- 2026 Legislature - 13 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 10 71.07 (3q), business development credit under s.
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), 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), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to partners shall be added to the partnership’s income.
- 2026 Legislature - 14 - LRBs0059/1 KP:wlj S ECTION 12 71.26 (2) (a) 4.
71.26 (2) (a) 4.
71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (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.
71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (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.
XAccredited productionY means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes.
“Accredited production” means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 - 2026 Legislature - 14 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 13 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes.
XAccredited productionY includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
“Accredited production” includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
A production for which the production company is required under 18 USC - 2026 Legislature - 15 - LRBs0059/1 KP:wlj S ECTION 13 2257 to maintain records with respect to a performer portrayed in a single media or multimedia program.
A production for which the production company is required under 18 USC 2257 to maintain records with respect to a performer portrayed in a single media or multimedia program.
XClaimantY means a film production company, as defined in sub.
“Claimant” means a film production company, as defined in sub.
(5h) (a) 2., that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner[s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
(5h) (a) 2., that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner’s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
XCommercial domicileY means the location from which a trade or business is principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
“Commercial domicile” means the location from which a trade or business is - 2026 Legislature - 15 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 13 principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
XProduction expendituresY means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the - 2026 Legislature - 16 - LRBs0059/1 KP:wlj SECTION 13 state film office.
“Production expenditures” means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the state film office.
XProduction expendituresY includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state;
“Production expenditures” includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state;
XProduction expendituresY does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
“Production expenditures” does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
1.
- 2026 Legislature - 16 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 13 1.
To the extent the salary or wages are not claimed under subd.
An amount equal to 30 percent of the salary or wages paid by the claimant to the claimant’s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
2., an amount equal to 30 percent of the salary or wages paid by the claimant to the claimant[s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
77.52 and 77.53, to the extent those taxes are not used in claiming a credit under subd.
77.52 and 77.53 that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.
2., that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this - 2026 Legislature - 17 - LRBs0059/1 KP:wlj S ECTION 13 state, including all stages from the final script stage to the distribution of the finished production.
shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant[s employees, as described in par.
shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant’s employees, as described in par.
(b) 1., in the taxable year, not including the salary or wages paid to the claimant[s 2 highest-paid employees, as described in par.
(b) 1., in the taxable year, not including the salary or wages paid to the claimant’s 2 highest-paid employees, as described in par.
(b) 1., in the taxable year, if the claimant[s budgeted production expenditures are $1,000,000 or more.
(b) 1., in the taxable year, if the claimant’s budgeted production expenditures are $1,000,000 or more.
No credit may be allowed under this subsection unless the claimant files an application with the state film office, at the time and in the manner prescribed by the office, and the office approves the application.
No credit may be allowed under this subsection unless the claimant files an application with the state film office, at the time and in the manner prescribed by - 2026 Legislature - 17 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 13 the office, and the office approves the application.
The claimant shall submit a copy of the approved application with the claimant[s return.
The claimant shall submit a copy of the approved application with the claimant’s return.
Partners, members of limited liability - 2026 Legislature - 18 - LRBs0059/1 KP:wlj S ECTION 13 companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under par.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under this subsection, in whole or in part, to another person who is subject to the taxes imposed under s.
(b) 1.
71.02, 71.23, or 71.43, if the person notifies the department of the transfer, and submits with the notification a copy of the transfer documents, and - 2026 Legislature - 18 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 13 the department certifies ownership of the credit.
or 3., in whole or in part, to another person who is subject to the taxes imposed under s.
71.02, 71.23, or 71.43, if the person notifies the department of the transfer, and submits with the notification a copy of the transfer documents, and the department certifies ownership of the credit.
4.
Notwithstanding s.
71.82, no interest shall be paid on a refund based on an amount certified under this subsection.
- 2026 Legislature - 19 - LRBs0059/1 KP:wlj SECTION 14 71.28 (5h) F ILM PRODUCTION COMPANY INVESTMENT CREDIT .
71.28 (5h) FILM PRODUCTION COMPANY INVESTMENT CREDIT.
XClaimantY means a person who files a claim under this subsection and who does business in this state as a film production company.
“Claimant” means a person who files a claim under this subsection and who does business in this state as a film production company.
XFilm production companyY means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described in sub.
“Film production company” means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described under sub.
XPhysical workY does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.
“Physical work” does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.
XPreviously owned propertyY means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.
“Previously owned property” means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.
XUsed exclusivelyY means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.
“Used exclusively” means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s.
Subject to the limitations provided in this subsection, for - 2026 Legislature - 19 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 14 taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s.
- 2026 Legislature - 20 - LRBs0059/1 KP:wlj SECTION 14 1.
1.
(b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant[s business as a film production company.
(b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant’s business as a film production company.
No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant[s return.
No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses - 2026 Legislature - 20 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 14 related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant’s return.
No credit may be allowed under this subsection for any amount that the claimant paid for expenses described in par.
(b) that the claimant used to claim a credit under sub.
(5f).
- 2026 Legislature - 21 - LRBs0059/1 KP:wlj S ECTION 14 6.
3.
Notwithstanding s.
71.82, no interest shall be paid on a refund based on an amount certified under this subsection.
- 2026 Legislature - 22 - LRBs0059/1 KP:wlj S ECTION 15 71.30 (3) (epr) Film production company investment credit under s.
- 2026 Legislature - 21 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 15 71.30 (3) (epr) Film production company investment credit under s.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (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.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (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.
- 2026 Legislature - 23 - LRBs0059/1 KP:wlj SECTION 20 S ECTION 20.
- 2026 Legislature - 22 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 20 S ECTION 20.
71.47 (5f) F ILM PRODUCTION SERVICES CREDIT .
71.47 (5f) FILM PRODUCTION SERVICES CREDIT .
XAccredited productionY means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes.
“Accredited production” means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes.
XAccredited productionY includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
“Accredited production” includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
XClaimantY means a film production company, as defined in sub.
“Claimant” means a film production company, as defined in sub.
(5h) (a) 2., - 2026 Legislature - 24 - LRBs0059/1 KP:wlj SECTION 20 that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner[s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
(5h) (a) 2., - 2026 Legislature - 23 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 20 that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner’s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
XCommercial domicileY means the location from which a trade or business is principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
“Commercial domicile” means the location from which a trade or business is principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
XProduction expendituresY means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the state film office.
“Production expenditures” means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the state film office.
XProduction expendituresY includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state;
“Production expenditures” includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state;
and insurance that is purchased from an insurance agency or - 2026 Legislature - 25 - LRBs0059/1 KP:wlj S ECTION 20 company that has its commercial domicile in this state.
and insurance that is purchased from an insurance agency or - 2026 Legislature - 24 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 20 company that has its commercial domicile in this state.
XProduction expendituresY does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
“Production expenditures” does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
To the extent the salary or wages are not claimed under subd.
An amount equal to 30 percent of the salary or wages paid by the claimant to the claimant’s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
2., an amount equal to 30 percent of the salary or wages paid by the claimant to the claimant[s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
77.52 and 77.53, to the extent those taxes are not used in claiming a credit under subd.
77.52 and 77.53 that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.
2., that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.
- 2026 Legislature - 26 - LRBs0059/1 KP:wlj SECTION 20 2.
2.
shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant[s employees, as described in par.
shall not exceed an amount equal to the first $250,000 of salary or wages - 2026 Legislature - 25 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 20 paid to each of the claimant’s employees, as described in par.
(b) 1., in the taxable year, not including the salary or wages paid to the claimant[s 2 highest-paid employees, as described in par.
(b) 1., in the taxable year, not including the salary or wages paid to the claimant’s 2 highest-paid employees, as described in par.
(b) 1., in the taxable year, if the claimant[s budgeted production expenditures are $1,000,000 or more.
(b) 1., in the taxable year, if the claimant’s budgeted production expenditures are $1,000,000 or more.
The claimant shall submit a copy of the approved application with the claimant[s return.
The claimant shall submit a copy of the approved application with the claimant’s return.
exceeds the tax - 2026 Legislature - 27 - LRBs0059/1 KP:wlj SECTION 20 otherwise due under s.
exceeds the tax otherwise due under s.
71.43, the amount of the claim not used to offset the tax due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s.
71.43, the amount of the claim not used to offset the tax due shall be certified by the department of revenue - 2026 Legislature - 26 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 20 to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under par.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under this subsection, in whole or in part, to another person who is subject to the taxes imposed under s.
(b) 1.
or 3., in whole or in part, to another person who is subject to the taxes imposed under s.
4.
S ECTION 21.
Notwithstanding s.
71.82, no interest shall be paid on a refund based on an amount certified under this subsection.
SECTION 21.
71.47 (5h) ILM PRODUCTION COMPANY INVESTMENT CREDIT .
71.47 (5h) FILM PRODUCTION COMPANY INVESTMENT CREDIT.
XClaimantY means a person who files a claim under this subsection and who does business in this state as a film production company.
“Claimant” means a person who files a claim under this subsection and who does business in this state as a film production company.
XFilm production companyY means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described in sub.
“Film production company” means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described under sub.
- 2026 Legislature - 28 - LRBs0059/1 KP:wlj SECTION 21 3.
3.
XPhysical workY does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.
“Physical work” does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.
XPreviously owned propertyY means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.
“Previously owned property” means real property that the claimant or a - 2026 Legislature - 27 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 21 related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.
XUsed exclusivelyY means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.
“Used exclusively” means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.
(b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant[s business as a film production company.
(b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant’s business as a film production company.
- 2026 Legislature - 29 - LRBs0059/1 KP:wlj S ECTION 21 2.
2.
for an amount expended to construct, rehabilitate, remodel, or repair real property, if the claimant began the physical work of construction, rehabilitation, remodeling, or repair, or any demolition or destruction in preparation for the physical work, after December 31, 2025, or if the completed project is placed in service after December 31, 2025.
for an amount expended to construct, rehabilitate, remodel, or repair real property, if the claimant began the physical work of construction, rehabilitation, remodeling, or repair, or any - 2026 Legislature - 28 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 21 demolition or destruction in preparation for the physical work, after December 31, 2025, or if the completed project is placed in service after December 31, 2025.
No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant[s return.
No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant’s return.
No credit may be allowed under this subsection for any amount that the claimant paid for expenses described in par.
(b) that the claimant used to claim a credit under sub.
(5f).
6.
Partners, members of limited liability - 2026 Legislature - 30 - LRBs0059/1 KP:wlj S ECTION 21 companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under this subsection, in whole or in part, to another person who is subject to the taxes imposed under s.
Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under this subsection, in whole or in part, to another person who is subject to the taxes - 2026 Legislature - 29 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 21 imposed under s.
3.
Notwithstanding s.
71.82, no interest shall be paid on a refund based on an amount certified under this subsection.
71.47 (3w), business - 2026 Legislature - 31 - LRBs0059/1 KP:wlj S ECTION 24 development credit under s.
71.47 (3w), business development credit under s.
20.005 (3) for the appropriation to the department of tourism under s.
20.005 (3) for the appropriation to the department of - 2026 Legislature - 30 - LRB-2810/1 KP:wlj SENATE BILL 231 S ECTION 25 tourism under s.
S ECTION 26.
SECTION 26.
(END)
END )
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How this bill changes current law

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Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill establishes tax credits for film production companies in Wisconsin, effective from a specified date, impacting existing income and franchise tax regulations.

  • 71.05 (6) (a) 15.

    The amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (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, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g). → The amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (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. 71.21 (4) or 71.34 (1k) (g).

    This change clarifies how credits are computed and allocated for various tax credits relevant to partnerships and similar entities.

  • 71.10 (4) (i)

    Film production services credit.

    This adds a new provision for a tax credit related to film production services.

  • 71.21 (4) (a)

    Section 71.07 (5f), (5h)

    This includes new references to specific film production tax credits in the computation of partnership income.

  • 71.26 (2) (a) 4.

    Film production services credit.

    This introduces additional provisions related to film production services credits in the income computation.

  • 71.30 (3) (f)

    Film production services credit.

    This adds a new tax credit provision for film production companies.

Action History

  1. Failed to pass pursuant to Senate Joint Resolution 1

  2. Representative Bare added as a cosponsor

  3. Senator Ratcliff added as a coauthor

  4. Available for scheduling

  5. Report passage as amended recommended by Committee on Utilities, Technology and Tourism, Ayes 5, Noes 0

  6. Report adoption of Senate Substitute Amendment 1 recommended by Committee on Utilities, Technology and Tourism, Ayes 5, Noes 0

  7. Executive action taken

  8. Representative Joers added as a cosponsor

  9. Senate Substitute Amendment 1 offered by Senator Bradley

  10. Representatives Udell and Subeck added as cosponsors

  11. Senator James added as a coauthor

  12. Public hearing held

  13. Representatives Anderson and Stroud added as cosponsors

  14. Fiscal estimate received

  15. Senator Habush Sinykin added as a coauthor

  16. Fiscal estimate received

  17. Fiscal estimate received

  18. Representative Fitzgerald added as a cosponsor

  19. Read first time and referred to Committee on Utilities and Tourism

  20. Introduced by Senators Bradley, Testin, Drake, Feyen, Larson, Pfaff, Quinn and Spreitzer; cosponsored by Representatives Armstrong, Callahan, Hurd, Brown, Doyle, Emerson, Goodwin, Green, Johnson, Kitchens, Kreibich, Maxey, Melotik, Miresse, Moses, Mursau, O'Connor, Prado, Snyder, Steffen, Swearingen, Tittl, Wichgers and Zimmerman

Sponsors

  • Julian Bradley · Primary
  • Patrick Testin · Cosponsor
  • Armstrong · Cosponsor
  • Callahan · Cosponsor
  • Hurd · Cosponsor
  • Brown · Cosponsor
  • Doyle · Cosponsor
  • Emerson · Cosponsor
  • Goodwin · Cosponsor
  • Green · Cosponsor
  • Kitchens · Cosponsor
  • Kreibich · Cosponsor
  • Maxey · Cosponsor
  • Melotik · Cosponsor
  • Miresse · Cosponsor
  • Moses · Cosponsor
  • Mursau · Cosponsor
  • O'Connor · Cosponsor
  • Prado · Cosponsor
  • Snyder · Cosponsor
  • Steffen · Cosponsor
  • Swearingen · Cosponsor
  • Tittl · Cosponsor
  • Wichgers · Cosponsor
  • Zimmerman · Cosponsor
  • Dora Drake · Cosponsor
  • Dan Feyen · Cosponsor
  • Chris Larson · Cosponsor
  • Brad Pfaff · Cosponsor
  • Romaine Quinn · Cosponsor
  • Mark Spreitzer · Cosponsor
  • LaTonya Johnson · Cosponsor

Sponsorship breakdown

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1 sponsors · 31 co-sponsors · 100 not signed on

Sponsors (1)

Co-sponsors (31)

Not signed on (100)

100 members have not signed on to this bill.

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"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.

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Frequently asked questions

What does SB 231 do?
An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.45 (2) (a) 10. and 71.49 (1) (f); to create 13.94 (1) (zm), 15.448, 20.835 (2) (bm), 41.152, 71.07 (5f), 71.07 (5h), 71.10 (4) (fs), 71.10 (4) (ft), 71.28 (5f), 71.28 (5h), 71.30 (3) (epr), 71.30 (3) (eps), 71.47 (5f), 71.47 (5h), 71.49 (1) (epr) and 71.49 (1) (eps) of the statutes;
Who sponsors SB 231?
SB 231 is sponsored by Bradley, Julian (Republican), Testin, Patrick (Republican), Armstrong, Callahan, Hurd, Brown, Doyle, Emerson, Goodwin, Green, Kitchens, Kreibich, Maxey, Melotik, Miresse, Moses, Mursau, O'Connor, Prado, Snyder, Steffen, Swearingen, Tittl, Wichgers, Zimmerman, Drake, Dora (Democrat), Feyen, Dan (Republican), Larson, Chris (Democrat), Pfaff, Brad (Democrat), Quinn, Romaine (Republican), Spreitzer, Mark (Democrat), and Johnson, LaTonya (Democrat).
What is the current status of SB 231?
This bill has been introduced in the Senate. Introduced April 29, 2025. It must pass committee before a floor vote.
Where can I track SB 231?
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