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Wisconsin Legislature: SB600: Bill Text
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SB600: Bill Text
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2025 - 2026 LEGISLATURE
LRB-4255/1
FFK:klm&wlj
2025 SENATE BILL 600
October 30, 2025 - Introduced by Senators
Felzkowski
,
Hutton
,
Wanggaard
,
Jagler
,
James
,
Kapenga
,
Nass
,
Quinn
,
Tomczyk
and
Wimberger
, cosponsored by Representatives
Rodriguez
,
Franklin
,
Behnke
,
Dittrich
,
Donovan
,
Goeben
,
Green
,
Gundrum
,
Gustafson
,
B. Jacobson
,
Knodl
,
Kreibich
,
Murphy
,
Nedweski
,
O'Connor
,
Penterman
,
Spiros
,
Steffen
,
Tusler
,
Wichgers
,
Wittke
and
Melotik
. Referred to Committee on Education.
SB600,1,3
1
An Act
to create
16.004 (25) of the statutes;
relating to:
participating in the
2
federal tax credit program for contributions to scholarship granting
3
organizations.
Analysis by the Legislative Reference Bureau
The federal One Big Beautiful Bill Act of 2025, P.L.
119-106
, created a federal tax credit for qualifying contributions to scholarship granting organizations. For purposes of this tax credit, federal law defines a “qualifying contribution” as a charitable contribution of cash to a scholarship granting organization that uses the contribution to fund scholarships for eligible students solely within the state that includes the scholarship granting organization on a list submitted by the state to the U.S. secretary of the treasury. Under federal law, participation in this tax credit program is optional for states. The tax credit applies to a state only if the governor of the state or another individual, agency, or entity designated under state law to make such election with respect to federal tax benefits voluntarily elects to participate in the program.
This bill requires the governor to make the necessary election for this state to participate in the federal tax credit program described above beginning with the taxable year beginning after December 31, 2026. The bill also requires the Department of Administration to annually submit to the U.S. secretary of the treasury a list of scholarship granting organizations located in this state to which qualifying contributions may be made and to comply with federal law, including any regulations or guidance issued by the U.S. secretary of the treasury related to the tax credit program, to ensure the state is eligible to participate in the tax credit program in taxable years beginning after December 31, 2026.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB600,1
1
Section
1
.
16.004 (25) of the statutes is created to read:
SB600,2,10
2
16.004
(25)
Qualifying scholarship granting organizations.
The
3
department shall annually submit to the U.S. secretary of the treasury and publish
4
on the department’s website a list of scholarship granting organizations that meet
5
the requirements under
26 USC 25F
and are located in this state. The department
6
shall certify to the U.S. secretary of the treasury the department’s authority to
7
submit the list on behalf of the state and comply with any other requirement under
8
26 USC 25F
, including any regulations or guidance issued under
26 USC 25F
(h), to
9
ensure that the state is eligible to participate in taxable years beginning after
10
December 31, 2026.
SB600,2
11
Section
2
. Nonstatutory provisions.
SB600,2,15
12
(
1
)
Election
. By no later than July 1, 2026, the governor shall elect to
13
participate in the federal tax credit program established under
26 USC 25F
for
14
individuals who make qualified contributions to scholarship granting organizations
15
beginning with the taxable year beginning after December 31, 2026.
SB600,2,16
16
(end)
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