---
type: "Bill"
title: "Relating to: a sales tax exemption for road-building equipment; increasing the income tax withholding threshold for nonresidents; modifying the certification requirement for a qualified opportunity fund; prohibiting certain lottery games; and extending the capital gains exclusion to family members who inherit certain farms organized as a partnership or limited liability company. (FE)"
description: "Relating to: a sales tax exemption for road-building equipment; increasing the income tax withholding threshold for nonresidents; modifying the certification requirement for a qualified opportunity fund; prohibiting certain lottery games; and extending the capital gains exclusion to family members who inherit certain farms organized as a partnership or limited liability company. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2023"
identifier: "SB 616"
citation: "Wisconsin SB 616 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ballweg", "Marklein", "Pfaff", "Tomczyk"]
version_count: 3
action_count: 44
vote_count: 6
first_action: "2023-11-07T06:00:00+00:00"
last_action: "2024-03-22T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/82902aab-7e61-45d1-8a20-59d9984b0f6b"
source_url: "https://docs.legis.wisconsin.gov/2023/proposals/reg/sen/bill/sb616"
source_hash: "876e025ec0f286fd7cd7bcb8c9d141c8f5ef59b124e59be1e98484a1222cf4e7"
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 616 (2023) — Relating to: a sales tax exemption for road-building equipment; increasing the income tax withholding threshold for nonresidents; modifying the certification requirement for a qualified opportunity fund; prohibiting certain lottery games; and extending the capital gains exclusion to family members who inherit certain farms organized as a partnership or limited liability company. (FE)

## Version chain

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

1. **Assembly Amendment 1** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/amends/2023/REG/SB616-AA1)
2. **Bill Text** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/proposaltext/2023/REG/SB616)
3. **Senate Amendment 1** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/amends/2023/REG/SB616-SA1)

## Votes

- Report passage recommended by Committee on Universities and Revenue, Ayes 7, Noes 1 — **7–1** (pass) · upper
- Assembly Amendment 1 concurred in, Ayes 27, Noes 5 — **27–5** (pass) · upper
- PASSAGE — **30–2** (pass) · upper
- Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 15, Noes 0 — **15–0** (pass) · upper
- Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0 — **15–0** (pass) · upper
- CONCURRENCE — **97–0** (pass) · lower

## Sponsors

- Ballweg — primary (person)
- Marklein — primary (person)
- Pfaff — primary (person)
- Tomczyk — primary (person)

## Timeline

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

- **2023-11-07T06:00:00+00:00** Introduced by Senators Marklein, Ballweg, Pfaff and Tomczyk; cosponsored by Representatives Katsma, Born, Dallman, Edming, Kurtz, Mursau, Nedweski, Novak, O'Connor, Penterman, Plumer, Schutt, Steffen, Wichgers and Jacobson `introduction`
- **2023-11-07T06:00:00+00:00** Read first time and referred to Committee on Universities and Revenue `reading-1, referral-committee`
- **2023-11-20T06:00:00+00:00** Fiscal estimate received `receipt`
- **2024-01-17T06:00:00+00:00** Public hearing held
- **2024-01-25T06:00:00+00:00** Executive action taken
- **2024-01-25T06:00:00+00:00** Report passage recommended by Committee on Universities and Revenue, Ayes 7, Noes 1 `committee-passage-favorable`
- **2024-01-25T06:00:00+00:00** Available for scheduling
- **2024-01-29T06:00:00+00:00** Report of Joint Survey Committee on Tax Exemptions requested
- **2024-02-05T06:00:00+00:00** Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- **2024-02-07T06:00:00+00:00** Executive action taken
- **2024-02-07T06:00:00+00:00** Senate Amendment 1 offered by Senator Marklein
- **2024-02-07T06:00:00+00:00** Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 15, Noes 0 `amendment-passage`
- **2024-02-07T06:00:00+00:00** Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0 `committee-passage-favorable`
- **2024-02-07T06:00:00+00:00** Available for scheduling
- **2024-02-08T06:00:00+00:00** Report of Joint Survey Committee on Tax Exemptions received `receipt`
- **2024-02-09T06:00:00+00:00** Placed on calendar 2-13-2024 pursuant to Senate Rule 18(1)
- **2024-02-13T06:00:00+00:00** Read a second time `reading-2`
- **2024-02-13T06:00:00+00:00** Senate Amendment 1 adopted `amendment-passage`
- **2024-02-13T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2024-02-13T06:00:00+00:00** Rules suspended to give bill its third reading
- **2024-02-13T06:00:00+00:00** Read a third time and passed, Ayes 30, Noes 2 `passage, reading-3`
- **2024-02-13T06:00:00+00:00** Ordered immediately messaged
- **2024-02-13T06:00:00+00:00** Received from Senate `receipt`
- **2024-02-13T06:00:00+00:00** Read first time and referred to committee on Rules `referral-committee`
- **2024-02-13T06:00:00+00:00** Placed on calendar 2-15-2024 by Committee on Rules
- **2024-02-15T06:00:00+00:00** Representative Jacobson withdrawn as a cosponsor `withdrawal`
- **2024-02-20T06:00:00+00:00** Made a special order of business at 11:24 AM on 2-22-2024 pursuant to Assembly Resolution 28
- **2024-02-22T06:00:00+00:00** Read a second time `reading-2`
- **2024-02-22T06:00:00+00:00** Assembly Amendment 1 offered by Representative Katsma
- **2024-02-22T06:00:00+00:00** Assembly Amendment 1 adopted `amendment-passage`
- **2024-02-22T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2024-02-22T06:00:00+00:00** Rules suspended
- **2024-02-22T06:00:00+00:00** Read a third time and concurred in as amended, Ayes 97, Noes 0 `passage, reading-3`
- **2024-02-22T06:00:00+00:00** Ordered immediately messaged
- **2024-02-22T06:00:00+00:00** Received from Assembly amended and concurred in as amended, Assembly Amendment 1 adopted `amendment-passage, receipt`
- **2024-03-11T05:00:00+00:00** Placed on calendar 3-12-2024 pursuant to Senate Rule 18(1)
- **2024-03-12T05:00:00+00:00** Assembly Amendment 1 concurred in, Ayes 27, Noes 5
- **2024-03-12T05:00:00+00:00** Action ordered immediately messaged
- **2024-03-14T05:00:00+00:00** LRB correction (Senate Amendment 1)
- **2024-03-14T05:00:00+00:00** LRB correction
- **2024-03-14T05:00:00+00:00** Report correctly enrolled `enrolled`
- **2024-03-15T05:00:00+00:00** Presented to the Governor on 3-15-2024 by directive of the Majority Leader `executive-receipt`
- **2024-03-22T05:00:00+00:00** Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 146 `executive-signature`
- **2024-03-22T05:00:00+00:00** Published 3-22-2024 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/82902aab-7e61-45d1-8a20-59d9984b0f6b`. Confidence: reported (aggregated from official Wisconsin legislature records).