SB 398 — Relating to: requiring universal changing stations in certain buildings, creating a tax credit for installation of the stations, and making an appropriation. (FE)

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 20.835 (2) (de), 71.07 (8m), 71.28 (8m), 71.47 (8m) and 101.129 of the statutes;

Bill Text

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

The bill amends various statutes to include tax credits for the installation of universal changing stations in certain buildings and changes definitions related to tax credits.

• 71.05 (6) (a) 15.

  71.05 (6) (a) 15. → 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), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), 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).

  This change updates the list of tax credits that are to be included in the computation of income, adding the universal changing station credit.

• 71.10 (4) (i)

  71.10 (4) (i) → 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s. 71.07 (3q), business development credit under s. 71.07 (3y), research credit under s. 71.07 (4k) (e) 2. a., veterans and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and information technology manufacturing zone credit under s. 71.07 (3wm), universal changing station credit under s. 71.07 (8m), earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch. X.

  This change explicitly adds the universal changing station credit to the list of credits accounted for in tax computation.

• 71.21 (4) (a)

  71.21 (4) (a) → 71.21 (4) (a) The amount of the credits computed by a partnership under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and passed through to partners shall be added to the partnership’s income.

  This change updates the list of tax credits that must be passed through to partners and included in partnership income.

• 71.26 (2) (a) 4.

  71.26 (2) (a) 4. → 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), 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 establishes credit computation language for tax benefits associated with universal changing stations.

• 71.28 (8m)

  71.28 (8m) U NIVERSAL CHANGING STATION CREDIT.

  This provision introduces a new tax credit specifically for the installation of universal changing stations.

• 71.47 (8m)

  71.47 (8m) U NIVERSAL CHANGING STATION CREDIT.

  This provision introduces a new tax credit specifically for the installation of universal changing stations.

Action History

1. March 23, 2026

   Failed to pass pursuant to Senate Joint Resolution 1

2. January 12, 2026

   Fiscal estimate received

3. January 09, 2026

   Representative J. Jacobson added as a cosponsor

4. September 23, 2025

   Representative Subeck added as a cosponsor

5. September 12, 2025

   Fiscal estimate received

6. September 09, 2025

   Representative Arney added as a cosponsor

7. August 25, 2025

   Read first time and referred to Committee on Licensing, Regulatory Reform, State and Federal Affairs

8. August 25, 2025

   Introduced by Senators Drake, Smith, Carpenter, Habush Sinykin, Hesselbein, L. Johnson, Keyeski, Larson, Ratcliff, Spreitzer, Wirch and Dassler-Alfheim; cosponsored by Representatives Vining, Johnson, Stubbs, Anderson, Andraca, Bare, Brown, Clancy, DeSanto, DeSmidt, Emerson, Fitzgerald, Goodwin, Haywood, Hong, Joers, Kirsch, Madison, McCarville, Miresse, Moore Omokunde, Neubauer, Prado, Roe, Sinicki, Snodgrass, Taylor and Tenorio

Sponsors

• Habush Sinykin · Cosponsor
• Vining · Cosponsor
• Stubbs · Cosponsor
• Andraca · Cosponsor
• Bare · Cosponsor
• Brown · Cosponsor
• Clancy · Cosponsor
• DeSanto · Cosponsor
• DeSmidt · Cosponsor
• Emerson · Cosponsor
• Fitzgerald · Cosponsor
• Goodwin · Cosponsor
• Haywood · Cosponsor
• Hong · Cosponsor
• Joers · Cosponsor
• Kirsch · Cosponsor
• Madison · Cosponsor
• McCarville · Cosponsor
• Miresse · Cosponsor
• Moore Omokunde · Cosponsor
• Neubauer · Cosponsor
• Prado · Cosponsor
• Roe · Cosponsor
• Sinicki · Cosponsor
• Snodgrass · Cosponsor
• Taylor · Cosponsor
• Tenorio · Cosponsor
• Dora Drake · Primary
• Jeff Smith · Cosponsor
• Tim Carpenter · Cosponsor
• Dianne Hesselbein · Cosponsor
• LaTonya Johnson · Cosponsor
• Sarah Keyeski · Cosponsor
• Chris Larson · Cosponsor
• Melissa Ratcliff · Cosponsor
• Mark Spreitzer · Cosponsor
• Robert Wirch · Cosponsor
• Kristin Dassler-Alfheim · Cosponsor
• LaTonya Johnson · Cosponsor
• J ANDERSON · Cosponsor

Subjects