---
type: "Bill"
title: "Relating to: pass-through entity audits. (FE)"
description: "Relating to: pass-through entity audits. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2021"
identifier: "SB 794"
citation: "Wisconsin SB 794 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kooyenga", "Marklein"]
version_count: 2
action_count: 33
vote_count: 6
first_action: "2021-12-17T06:00:00+00:00"
last_action: "2022-04-15T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/d2b4fdf6-f520-4e46-805d-808c6095be5b"
source_url: "https://docs.legis.wisconsin.gov/2021/proposals/reg/sen/bill/sb794"
source_hash: "384fbb297a08086795cd9d5e9ec01045350d545375e20f8a34ee2439b3f13d13"
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 SB 794 (2021) — Relating to: pass-through entity audits. (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/SB794)
2. **Senate Amendment 2** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/amends/2021/REG/SB794-SA2)

## Votes

- CONCURRENCE — **95–0** (pass) · lower
- PASSAGE — **32–0** (pass) · upper
- Report adoption of Senate Amendment 2 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0 — **5–0** (pass) · upper
- Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0 — **5–0** (pass) · upper
- Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2 — **3–2** (pass) · upper
- Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2 — **3–2** (pass) · upper

## Sponsors

- Kooyenga — primary (person)
- Marklein — primary (person)

## Timeline

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

- **2021-12-17T06:00:00+00:00** Introduced by Senators Marklein and Kooyenga; cosponsored by Representatives Wittke, Armstrong and Brooks `introduction`
- **2021-12-17T06:00:00+00:00** Read first time and referred to Committee on Financial Institutions and Revenue `reading-1, referral-committee`
- **2021-12-21T06:00:00+00:00** Representative Knodl added as a cosponsor
- **2022-01-10T06:00:00+00:00** Fiscal estimate received `receipt`
- **2022-01-11T06:00:00+00:00** Public hearing held
- **2022-01-11T06:00:00+00:00** Senate Amendment 1 offered by Senator Marklein
- **2022-01-12T06:00:00+00:00** Senate Amendment 2 offered by Senator Marklein
- **2022-01-13T06:00:00+00:00** Executive action taken
- **2022-01-14T06:00:00+00:00** Report adoption of Senate Amendment 2 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0 `amendment-passage`
- **2022-01-14T06:00:00+00:00** Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0 `committee-passage-favorable`
- **2022-01-14T06:00:00+00:00** Available for scheduling
- **2022-01-21T06:00:00+00:00** Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2 `referral-committee`
- **2022-01-21T06:00:00+00:00** Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- **2022-01-21T06:00:00+00:00** Placed on calendar 1-25-2022 pursuant to Senate Rule 18(1)
- **2022-01-25T06:00:00+00:00** Read a second time `reading-2`
- **2022-01-25T06:00:00+00:00** Senate Amendment 2 adopted `amendment-passage`
- **2022-01-25T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2022-01-25T06:00:00+00:00** Rules suspended
- **2022-01-25T06:00:00+00:00** Read a third time and passed, Ayes 32, Noes 0 `passage, reading-3`
- **2022-01-25T06:00:00+00:00** Ordered immediately messaged
- **2022-01-25T06:00:00+00:00** Received from Senate `receipt`
- **2022-02-17T06:00:00+00:00** Read first time and referred to committee on Rules `referral-committee`
- **2022-02-22T06:00:00+00:00** Made a special order of business at 8:53 AM on 2-23-2022 pursuant to Assembly Resolution 29
- **2022-02-23T06:00:00+00:00** Read a second time `reading-2`
- **2022-02-23T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2022-02-23T06:00:00+00:00** Rules suspended
- **2022-02-23T06:00:00+00:00** Read a third time and concurred in, Ayes 95, Noes 0 `passage, reading-3`
- **2022-02-23T06:00:00+00:00** Ordered immediately messaged
- **2022-02-23T06:00:00+00:00** Received from Assembly concurred in `receipt`
- **2022-03-02T06:00:00+00:00** Report correctly enrolled `enrolled`
- **2022-04-14T05:00:00+00:00** Presented to the Governor on 4-14-2022 `executive-receipt`
- **2022-04-15T05:00:00+00:00** Report approved by the Governor on 4-15-2022. 2021 Wisconsin Act 262 `executive-signature`
- **2022-04-15T05:00:00+00:00** Published 4-16-2022 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d2b4fdf6-f520-4e46-805d-808c6095be5b`. Confidence: reported (aggregated from official Wisconsin legislature records).