Repeal of obsolete tax credits and tax provisions, the official text

2025 - 2026 LEGISLATURE
LRB-3761/1
JK:cdc

2025 SENATE BILL 529
October 9, 2025 - Introduced by Senators Marklein, Cabral-Guevara and Nass, cosponsored by Representatives Wittke, Brill, Brooks, Dittrich, Gundrum, Knodl, Kreibich, Melotik, Murphy, Neylon, O'Connor, Penterman, Piwowarczyk and Wichgers. Referred to Committee on Agriculture and Revenue.

An Act to repeal 13.94 (1) (ms), 20.250 (2) (h), 20.835 (2) (bb), 20.835 (2) (cc), 20.835 (2) (ff), 71.01 (6) (j), 71.01 (6) (k), 71.01 (6) (L), 71.01 (6) (m), 71.01 (7g), 71.01 (7r), 71.03 (7) (a), 71.03 (7) (b), 71.03 (7) (c), 71.04 (4) (a), 71.04 (4) (b), 71.04 (4) (c), 71.04 (4) (e), 71.04 (4m) (a) 1., 71.04 (4m) (b) 1., 71.04 (4m) (c) 1., 71.04 (5), 71.04 (6), 71.04 (8) (b) 1., 71.04 (10), 71.05 (6) (a) 10., 71.05 (6) (a) 15. a., 71.05 (6) (a) 15. b., 71.05 (6) (a) 15. c., 71.05 (6) (a) 15. d., 71.05 (6) (a) 15. e., 71.05 (6) (a) 15. f., 71.05 (6) (a) 15. g., 71.05 (6) (a) 15. h., 71.05 (6) (a) 15. i., 71.05 (6) (a) 15. n., 71.05 (6) (a) 15. q., 71.05 (6) (a) 15. r., 71.05 (6) (a) 15. t., 71.05 (6) (a) 15. u., 71.05 (6) (a) 15. v., 71.05 (6) (a) 21., 71.05 (6) (a) 22., 71.05 (6) (b) 3m., 71.05 (6) (b) 6., 71.05 (6) (b) 10., 71.05 (6) (b) 13., 71.05 (6) (b) 14., 71.05 (6) (b) 21. a., 71.05 (6) (b) 21. b., 71.05 (6) (b) 23., 71.05 (6) (b) 33., 71.05 (6) (b) 43., 71.05 (6) (b) 43. a., 71.05 (6) (b) 43. b., 71.05 (6) (b) 43. c., 71.05 (6) (b) 44., 71.05 (6) (b) 47m., 71.05 (6) (b) 50., 71.05 (11), 71.05 (12) (b) 2., 71.05 (12) (c) 2., 71.05 (16), 71.05 (17), 71.05 (18), 71.05 (22) (c), 71.05 (22) (d), 71.05
(22) (dm), 71.05 (22) (ds), 71.05 (23) (a), 71.05 (24), 71.05 (26) (b), 71.05 (26) (e), 71.06 (1), 71.06 (1m), 71.06 (1n), 71.06 (1p), 71.06 (1q), 71.06 (2) (a), 71.06 (2) (b), 71.06 (2) (c), 71.06 (2) (d), 71.06 (2) (e), 71.06 (2) (f), 71.06 (2) (g), 71.06 (2) (h), 71.06 (2) (i), 71.06 (2) (j), 71.06 (2e) (a), 71.06 (2e) (b), 71.07 (2dm), 71.07 (2dx), 71.07 (2dy), 71.07 (3g), 71.07 (3h), 71.07 (3n), 71.07 (3q), 71.07 (3s), 71.07 (3t), 71.07 (4n), 71.07 (5g), 71.07 (5i), 71.07 (5j), 71.07 (5n) (b) 1., 71.07 (5n) (b) 2., 71.07 (5n) (b) 3., 71.07 (5n) (b) 4., 71.07 (5r), 71.07 (5rm), 71.07 (6) (a), 71.07 (6) (am) 2. a., 71.07 (6) (am) 2. b., 71.07 (6) (am) 2. c., 71.07 (6m), 71.07 (6n), 71.07 (9) (b) 1., 71.07 (9) (b) 2., 71.07 (9) (b) 4., 71.07 (9m) (a) 1m., 71.07 (9m) (a) 3., 71.07 (9m) (cn), 71.08, 71.09 (11) (f), 71.09 (11) (g), 71.10 (4) (cd), 71.10 (4) (ce), 71.10 (4) (cm), 71.10 (4) (cn), 71.10 (4) (cp), 71.10 (4) (cq), 71.10 (4) (eu), 71.10 (4) (f), 71.10 (4) (gb), 71.10 (4) (gbb), 71.10 (4) (gbm), 71.10 (4) (gc), 71.10 (4) (grb), 71.10 (4) (grd), 71.10 (4) (gu), 71.10 (4) (gv), 71.10 (4) (gxx), 71.10 (5e), 71.10 (5fm), 71.10 (5h), 71.21 (3), 71.21 (4) (a) 1., 71.21 (4) (a) 2., 71.21 (4) (a) 3., 71.21 (4) (a) 4., 71.21 (4) (a) 5., 71.21 (4) (a) 6., 71.21 (4) (a) 7., 71.21 (4) (a) 8., 71.21 (4) (a) 9., 71.21 (4) (a) 14., 71.21 (4) (a) 16., 71.21 (4) (a) 18., 71.21 (4) (a) 19., 71.21 (4) (a) 21., 71.21 (4) (a) 22., 71.21 (4) (a) 23., 71.22 (4) (j), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4) (m), 71.22 (4m) (j), 71.22 (4m) (k), 71.22 (4m) (L), 71.22 (4m) (m), 71.22 (5g), 71.22 (5m) (b), 71.23 (3) (am) 4., 71.25 (6) (a), 71.25 (6) (b), 71.25 (6) (c), 71.25 (6) (e), 71.25 (6m) (a) 1., 71.25 (6m) (b) 1., 71.25 (6m) (c) 1., 71.25 (7), 71.25 (8), 71.25 (10) (b) 1., 71.25 (11), 71.25 (14), 71.255 (10), 71.26 (2) (a) 2. a., 71.26 (2) (a) 2. b., 71.26 (2) (a) 2. d., 71.26 (2) (a) 2. e., 71.26 (2) (a) 3., 71.26 (2) (a) 4. a., 71.26 (2) (a) 4. b., 71.26 (2) (a) 4. c., 71.26 (2) (a) 4. d., 71.26 (2) (a) 4. e., 71.26 (2) (a) 4. f., 71.26 (2) (a) 4. g.,
71.26 (2) (a) 4. h., 71.26 (2) (a) 4. m., 71.26 (2) (a) 4. o., 71.26 (2) (a) 4. p., 71.26 (2) (a) 4. r., 71.26 (2) (a) 4. s., 71.26 (2) (a) 4. t., 71.26 (2) (b) 10., 71.26 (2) (b) 11., 71.26 (3) (n) 1., 71.26 (3) (n) 2., 71.26 (3) (n) 3., 71.26 (3) (n) 5., 71.26 (3) (n) 6., 71.26 (3) (q), 71.26 (3) (y), 71.26 (3) (ym), 71.28 (1), 71.28 (1dm), 71.28 (1dx), 71.28 (1dy), 71.28 (3), 71.28 (3g), 71.28 (3h), 71.28 (3n), 71.28 (3q), 71.28 (3t), 71.28 (4) (am), 71.28 (4m), 71.28 (5), 71.28 (5g), 71.28 (5i), 71.28 (5j), 71.28 (5n) (b) 1., 71.28 (5n) (b) 2., 71.28 (5n) (b) 3., 71.28 (5n) (b) 4., 71.28 (5r), 71.28 (5rm), 71.28 (6) (a) 1m., 71.28 (6) (a) 3., 71.28 (6) (cn), 71.28 (6n), 71.29 (7) (d), 71.30 (3) (b), 71.30 (3) (bb), 71.30 (3) (bm), 71.30 (3) (cd), 71.30 (3) (ce), 71.30 (3) (cn), 71.30 (3) (d), 71.30 (3) (db), 71.30 (3) (dm), 71.30 (3) (dp), 71.30 (3) (ds), 71.30 (3) (e), 71.30 (3) (ei), 71.30 (3) (eL), 71.30 (3) (ema), 71.30 (3) (eon), 71.30 (3) (epa), 71.34 (1g) (j), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g) (m), 71.34 (1k) (e), 71.34 (1k) (g) 1., 71.34 (1k) (g) 2., 71.34 (1k) (g) 3., 71.34 (1k) (g) 4., 71.34 (1k) (g) 5., 71.34 (1k) (g) 6., 71.34 (1k) (g) 7., 71.34 (1k) (g) 8., 71.34 (1k) (g) 9., 71.34 (1k) (g) 14., 71.34 (1k) (g) 16., 71.34 (1k) (g) 18., 71.34 (1k) (g) 19., 71.34 (1k) (g) 21., 71.34 (1k) (g) 22., 71.34 (1k) (g) 23., 71.34 (1k) (n), 71.34 (1m) (b), 71.34 (1u), 71.365 (3), 71.42 (2) (j), 71.42 (2) (k), 71.42 (2) (L), 71.42 (2) (m), 71.42 (2p), 71.45 (1) (b), 71.45 (1) (c), 71.45 (2) (a) 7., 71.45 (2) (a) 10. a., 71.45 (2) (a) 10. b., 71.45 (2) (a) 10. c., 71.45 (2) (a) 10. d., 71.45 (2) (a) 10. e., 71.45 (2) (a) 10. f., 71.45 (2) (a) 10. g., 71.45 (2) (a) 10. k., 71.45 (2) (a) 10. m., 71.45 (2) (a) 10. n., 71.45 (2) (a) 10. p., 71.45 (2) (a) 10. q., 71.45 (2) (a) 10. r., 71.45 (2) (a) 10a. a., 71.45 (2) (a) 10a. b., 71.45 (2) (a) 10a. d., 71.45 (2) (a) 10a. e., 71.45 (2) (a) 10b., 71.45 (2) (a) 13., 71.45 (2) (a) 19., 71.45 (3d) (a), 71.45 (3d) (b), 71.45 (3e) (a) 1., 71.45 (3e) (b) 1., 71.45 (3e) (c) 1., 71.47 (1), 71.47 (1dm), 71.47 (1dx),
71.47 (1dy), 71.47 (3), 71.47 (3g), 71.47 (3h), 71.47 (3n), 71.47 (3q), 71.47 (3t), 71.47 (4) (am), 71.47 (4m), 71.47 (5), 71.47 (5g), 71.47 (5i), 71.47 (5j), 71.47 (5r), 71.47 (5rm), 71.47 (6) (a) 1m., 71.47 (6) (a) 3., 71.47 (6) (cn), 71.47 (6n), 71.49 (1) (b), 71.49 (1) (bb), 71.49 (1) (bm), 71.49 (1) (cd), 71.49 (1) (ce), 71.49 (1) (cn), 71.49 (1) (d), 71.49 (1) (db), 71.49 (1) (dm), 71.49 (1) (dp), 71.49 (1) (ds), 71.49 (1) (e), 71.49 (1) (ei), 71.49 (1) (eL), 71.49 (1) (ema), 71.49 (1) (eon), 71.49 (1) (epa), 71.49 (1) (es), 71.54 (1) (a), 71.54 (1) (b), 71.54 (1) (c), 71.54 (1) (d), 71.54 (1) (e), 71.54 (1) (f), 71.54 (2) (b) 1., 71.54 (2) (b) 2., 71.54 (2) (b) 3., 71.54 (2m), 71.64 (9) (b) 1., 71.64 (9) (b) 2., 71.775 (4) (L), 71.80 (24), 71.805, 71.85 (3), 71.93 (8) (b) 3., 73.03 (35), 73.03 (35m), 73.03 (71), 73.03 (73), 73.15, 76.635, 76.636, 76.637, 76.655, 77.54 (67), 77.68, 229.8257 (2) (b), 238.16, 238.23, 238.30 (6), 238.30 (7) (a), 238.30 (7) (b), 238.30 (7) (c), 238.30 (7) (d), 238.301, 238.302, 238.303, 238.304, 238.3045, 238.305, 238.306, 238.31, 238.315, 238.32, 238.325, 238.335, 238.34, 238.345, 238.35, 238.363, 238.365, 238.368, 238.37, 238.38, 238.385, 238.395, 238.397, 238.398 and 255.054; to renumber 71.04 (4m) (a) 2., 71.04 (4m) (b) 2., 71.04 (4m) (c) 2., 71.04 (8) (b) 2., 71.05 (6) (b) 21. c., 71.07 (9) (b) 5., 71.07 (9m) (a) 2m., 71.22 (5m) (a), 71.25 (6m) (a) 2., 71.25 (6m) (b) 2., 71.25 (6m) (c) 2., 71.25 (10) (b) 2., 71.28 (6) (a) 2m., 71.34 (1m) (a), 71.45 (3d) (c), 71.45 (3e) (a) 2., 71.45 (3e) (b) 2., 71.45 (3e) (c) 2., 71.47 (6) (a) 2m. and 71.54 (1) (g); to renumber and amend 71.05 (6) (a) 15., 71.07 (5n) (b) (intro.), 71.21 (4) (a), 71.26 (2) (a) 2., 71.26 (2) (a) 4., 71.26 (3) (n), 71.28 (5n) (b) (intro.), 71.34 (1k) (g), 71.45 (2) (a) 10., 71.64 (9) (b) (intro.) and 238.30 (7) (e); to consolidate, renumber and amend 71.04 (4) (intro.) and (d), 71.05 (12) (b) (intro.) and 1., 71.05 (12) (c) (intro.) and 1., 71.07 (6) (am) 2. (intro.) and
d., 71.25 (6) (intro.) and (d), 71.26 (2) (a) 2. (intro.) and c., 71.26 (3) (n) (intro.) and 4., 71.45 (2) (a) 10a. (intro.) and c. and 71.54 (2) (b) (intro.) and 4.; to amend 20.566 (1) (hp), 71.01 (13), 71.04 (1) (a), 71.05 (6) (b) 9m., 71.05 (6) (b) 28. a., 71.05 (6) (b) 28. h., 71.05 (6) (b) 32. a., 71.05 (6) (b) 43. (intro.), 71.05 (6) (b) 43. f., 71.05 (22) (f) 2m., 71.05 (23) (c), 71.05 (25) (a) 2., 71.05 (25m) (b), 71.05 (26) (c), 71.05 (26) (f), 71.06 (2s) (d), 71.07 (3g) (a) (intro.), 71.07 (3n) (b) 1., 71.07 (3n) (b) 2., 71.07 (3w) (a) 5., 71.07 (3w) (b) (intro.), 71.07 (3w) (bm) 1., 71.07 (3w) (bm) 2., 71.07 (3w) (bm) 3., 71.07 (3w) (bm) 4., 71.07 (3w) (bm) 5., 71.07 (3wm) (b) (intro.), 71.07 (3wm) (bm), 71.07 (3y) (b) (intro.), 71.07 (3y) (d) 2., 71.07 (4k) (b) 1., 71.07 (4k) (b) 2., 71.07 (4k) (b) 3., 71.07 (4k) (b) 4. b., 71.07 (4k) (b) 5. b., 71.07 (4k) (b) 6. b., 71.07 (4k) (e) 2. (intro.), 71.07 (5i) (b), 71.07 (5j) (b), 71.07 (6e) (c) 2., 71.07 (8b) (b), 71.07 (9m) (c) (intro.), 71.07 (9m) (h), 71.10 (5s) (a), 71.10 (5s) (b), 71.10 (5s) (c), 71.10 (5s) (d) 1., 71.10 (5s) (d) 4., 71.10 (5s) (d) 5., 71.10 (5s) (e), 71.125 (1), 71.125 (2), 71.17 (6), 71.22 (11), 71.25 (16), 71.255 (6) (c) 1., 71.28 (3g) (a) (intro.), 71.28 (4) (ad) 1., 71.28 (4) (ad) 2., 71.28 (4) (ad) 3., 71.28 (4) (ad) 4. b., 71.28 (4) (ad) 5. b., 71.28 (4) (ad) 6. b., 71.28 (6) (c) (intro.), 71.28 (6) (h), 71.30 (3) (f), 71.45 (2) (a) 10b., 71.47 (3) (c) 7., 71.47 (3g) (a) (intro.), 71.47 (4) (ad) 1., 71.47 (4) (ad) 2., 71.47 (4) (ad) 3., 71.47 (4) (ad) 4. b., 71.47 (4) (ad) 5. b., 71.47 (4) (ad) 6. b., 71.47 (6) (c) (intro.), 71.47 (6) (h), 71.49 (1) (f), 71.64 (9) (b), 71.67 (5) (a), 71.67 (5m), 71.745 (3) (a), 71.77 (3), 71.77 (5), 71.775 (4) (cm) (intro.), 71.88 (2) (b), 71.98 (9), 73.03 (35), 73.03 (35m), 76.637 (1), 76.637 (2), 76.637 (3), 76.637 (4), 76.67 (2), 229.8257 (1), 238.12 (1), 238.17 (3) (a), 238.28 and 238.30 (intro.); to create 71.45 (2) (a) 10.
b. of the statutes; relating to: repeal of obsolete tax credits and tax provisions.

Analysis by the Legislative Reference Bureau
This bill repeals various tax credits that taxpayers may no longer earn because of sunset provisions related to each of those credits, repeals various obsolete tax provisions, and updates other tax provisions to reflect those changes. Current law allows taxpayers to carry forward certain unused nonrefundable tax credits to future years. Under the bill, the repeal of any nonrefundable tax credits is delayed until the date that those credits may no longer be used. The bill repeals, among others, the following tax credits and other obsolete tax provisions:
1. The armed forces member credit.
2. The biodiesel fuel production credit.
3. The community development finance credit.
4. The dairy and livestock farm investment credit.
5. The development, development opportunity, development zone additional research, and enterprise development zones credits.
6. The electronic medical records credit.
7. The economic development tax credit.
8. The ethanol and biodiesel fuel pump credit.
9. The health insurance risk-sharing plan assessments credit.
10. The internet equipment credit.
11. The jobs tax credit and the corresponding appropriation.
12. The manufacturing investment credit.
13. The manufacturing sales tax credit.
14. The postsecondary education credit.
15. The research facilities credit.
16. The super research and development credit.
17. The technology zones credit.
18. The water consumption credit.
19. The veteran employment credit.
20. The credit for investment in certified capital companies.
21. Provisions related to computation of apportionment of business income for tax years prior to 2008.
22. Obsolete Internal Revenue Code definitions.
23. Income tax rates and brackets for tax years prior to 2025.
24. Income tax return donation checkoffs that are discontinued.
25. The alternative minimum tax.

For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

Section 1. 13.94 (1) (ms) of the statutes is repealed.
Section 2. 20.250 (2) (h) of the statutes is repealed.
Section 3. 20.566 (1) (hp) of the statutes is amended to read:
20.566 (1) (hp) Administration of income tax checkoff voluntary payments. The amounts in the schedule for the payment of all administrative costs, including data processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5g), (5h), (5i), (5j), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5g) (i), (5h) (i), (5i) (i), (5j) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11) (i) shall be credited to this appropriation account.
Section 4. 20.835 (2) (bb) of the statutes is repealed.
Section 5. 20.835 (2) (cc) of the statutes is repealed.
Section 6. 20.835 (2) (ff) of the statutes is repealed.
Section 7. 71.01 (6) (j) of the statutes is repealed.
Section 8. 71.01 (6) (k) of the statutes is repealed.
Section 9. 71.01 (6) (L) of the statutes is repealed.
Section 10. 71.01 (6) (m) of the statutes is repealed.
Section 11. 71.01 (7g) of the statutes is repealed.
Section 12. 71.01 (7r) of the statutes is repealed.
Section 13. 71.01 (13) of the statutes is amended to read:

71.01 (13) “Wisconsin adjusted gross income” means federal adjusted gross income, with the modifications prescribed in s. 71.05 (6) to (12), (19), (20), (24), (25), (25m), and (26).
Section 14. 71.03 (7) (a) of the statutes is repealed.
Section 15. 71.03 (7) (b) of the statutes is repealed.
Section 16. 71.03 (7) (c) of the statutes is repealed.
Section 17. 71.04 (1) (a) of the statutes is amended to read: