---
type: "Bill"
title: "Relating to: modifications to the tax treatment of tax-option corporations that elect to pay tax at the entity level. (FE)"
description: "Relating to: modifications to the tax treatment of tax-option corporations that elect to pay tax at the entity level. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2021"
identifier: "AB 3"
citation: "Wisconsin AB 3 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Macco", "Wittke"]
version_count: 1
action_count: 29
vote_count: 3
first_action: "2021-01-15T06:00:00+00:00"
last_action: "2021-02-18T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/45f720bc-9fd1-4059-b19b-006c6cd5976f"
source_url: "https://docs.legis.wisconsin.gov/2021/proposals/reg/asm/bill/ab3"
source_hash: "7848acdb6d415c1ebd9173a249ec75fea7f1525ffe44c34382da28729debda6f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wi"]
---

# Wisconsin AB 3 (2021) — Relating to: modifications to the tax treatment of tax-option corporations that elect to pay tax at the entity level. (FE)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/proposaltext/2021/REG/AB3)

## Votes

- CONCURRENCE — **32–0** (pass) · upper
- Report passage recommended by Committee on Ways and Means, Ayes 12, Noes 0 — **12–0** (pass) · lower
- Report passage, with emergency statement attached, pursuant to s.16.47 (2), Wisconsin Statutes, recommended by Joint Committee on Finance, Ayes 15, Noes 0 — **15–0** (pass) · lower

## Sponsors

- Macco — primary (person)
- Wittke — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-15T06:00:00+00:00** Introduced by Representatives Wittke and Macco; cosponsored by Senators Marklein, Kooyenga and Kapenga `introduction`
- **2021-01-15T06:00:00+00:00** Read first time and referred to Committee on Ways and Means `reading-1, referral-committee`
- **2021-01-19T06:00:00+00:00** Fiscal estimate received `receipt`
- **2021-01-21T06:00:00+00:00** Public hearing held
- **2021-01-21T06:00:00+00:00** Executive action taken
- **2021-02-08T06:00:00+00:00** Report passage recommended by Committee on Ways and Means, Ayes 12, Noes 0 `committee-passage-favorable`
- **2021-02-08T06:00:00+00:00** Referred to joint committee on Finance `referral-committee`
- **2021-02-10T06:00:00+00:00** Executive action taken
- **2021-02-11T06:00:00+00:00** Report passage, with emergency statement attached, pursuant to s.16.47 (2), Wisconsin Statutes, recommended by Joint Committee on Finance, Ayes 15, Noes 0 `committee-passage-favorable`
- **2021-02-11T06:00:00+00:00** Referred to committee on Rules `referral-committee`
- **2021-02-11T06:00:00+00:00** Placed on calendar 2-16-2021 by Committee on Rules
- **2021-02-16T06:00:00+00:00** Read a second time `reading-2`
- **2021-02-16T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2021-02-16T06:00:00+00:00** Rules suspended
- **2021-02-16T06:00:00+00:00** Read a third time and passed, Ayes 94, Noes 0 `passage, reading-3`
- **2021-02-16T06:00:00+00:00** Ordered immediately messaged
- **2021-02-16T06:00:00+00:00** Received from Assembly `receipt`
- **2021-02-16T06:00:00+00:00** Read first time and referred to committee on Senate Organization `referral-committee`
- **2021-02-16T06:00:00+00:00** Rules suspended to withdraw from committee on Senate Organization and take up
- **2021-02-16T06:00:00+00:00** Read a second time `reading-2`
- **2021-02-16T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2021-02-16T06:00:00+00:00** Rules suspended
- **2021-02-16T06:00:00+00:00** Read a third time and concurred in, Ayes 32, Noes 0 `passage, reading-3`
- **2021-02-16T06:00:00+00:00** Ordered immediately messaged
- **2021-02-16T06:00:00+00:00** Received from Senate concurred in `receipt`
- **2021-02-18T06:00:00+00:00** Report correctly enrolled on 2-18-2021 `enrolled`
- **2021-02-18T06:00:00+00:00** Presented to the Governor on 2-18-2021 `executive-receipt`
- **2021-02-18T06:00:00+00:00** Report approved by the Governor on 2-18-2021. 2021 Wisconsin Act 2 `executive-signature`
- **2021-02-18T06:00:00+00:00** Published 2-19-2021 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/45f720bc-9fd1-4059-b19b-006c6cd5976f`. Confidence: reported (aggregated from official Wisconsin legislature records).