---
type: "Bill"
title: "Relating to: changes to the low-income housing tax credit. (FE)"
description: "Relating to: changes to the low-income housing tax credit. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2025"
identifier: "AB 182"
citation: "Wisconsin AB 182 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Armstrong", "B. Jacobson", "Bare", "Goodwin", "Green", "Gundrum", "Kitchens", "Kreibich", "Krug", "Penterman", "Piwowarczyk", "Roe", "Subeck", "Tenorio"]
version_count: 2
action_count: 47
vote_count: 10
first_action: "2025-04-15T05:00:00+00:00"
last_action: "2026-04-09T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e282cef3-9ee6-4651-ad59-bad79d686e10"
source_url: "https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab182"
source_hash: "5560a8cd37764250c6bc38eb7afbd0a4ea2e3d0c4ce0a43862498296f78763f0"
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 182 (2025) — Relating to: changes to the low-income housing tax credit. (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/2025/REG/AB182-AA1)
2. **Bill Text** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB182)

## Votes

- Assembly Substitute Amendment 1 laid on table, Ayes 56, Noes 43 — **56–43** (pass) · lower
- Report Assembly Amendment 1 adoption recommended by Committee on Housing and Real Estate, Ayes 13, Noes 0 — **13–0** (pass) · lower
- Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0 — **16–0** (pass) · upper
- PASSAGE — **99–0** (pass) · lower
- CONCURRENCE — **30–3** (pass) · upper
- Assembly Amendment 2 laid on table, Ayes 55, Noes 44 — **55–44** (pass) · lower
- Report passage as amended recommended by Committee on Housing and Real Estate, Ayes 14, Noes 0 — **14–0** (pass) · lower
- Senate Amendment 1 rejected, Ayes 18, Noes 15 — **18–15** (pass) · upper
- Assembly Amendment 3 laid on table, Ayes 55, Noes 44 — **55–44** (pass) · lower
- Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2 — **3–2** (pass) · upper

## Sponsors

- Armstrong — primary (person)
- B. Jacobson — primary (person)
- Bare — primary (person)
- Goodwin — primary (person)
- Green — primary (person)
- Gundrum — primary (person)
- Kitchens — primary (person)
- Kreibich — primary (person)
- Krug — primary (person)
- Penterman — primary (person)
- Piwowarczyk — primary (person)
- Roe — primary (person)
- Subeck — primary (person)
- Tenorio — primary (person)

## Timeline

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

- **2025-04-15T05:00:00+00:00** Introduced by Representatives Armstrong, Green, Bare, Goodwin, Gundrum, B. Jacobson, Kitchens, Kreibich, Krug, Penterman, Piwowarczyk, Subeck, Tenorio and Roe; cosponsored by Senators Quinn, James, Carpenter, Dassler-Alfheim, Habush Sinykin, Keyeski, Ratcliff, Wall and Wirch `introduction`
- **2025-04-15T05:00:00+00:00** Read first time and referred to Committee on Housing and Real Estate `reading-1, referral-committee`
- **2025-04-16T05:00:00+00:00** Fiscal estimate received `receipt`
- **2025-04-23T05:00:00+00:00** Fiscal estimate received `receipt`
- **2025-04-23T05:00:00+00:00** Fiscal estimate received `receipt`
- **2025-04-25T05:00:00+00:00** Senator Pfaff added as a cosponsor
- **2025-05-06T05:00:00+00:00** Assembly Amendment 1 offered by Representative Armstrong
- **2025-09-30T05:00:00+00:00** Public hearing held
- **2025-10-02T05:00:00+00:00** Executive action taken
- **2025-10-08T05:00:00+00:00** Report Assembly Amendment 1 adoption recommended by Committee on Housing and Real Estate, Ayes 13, Noes 0 `committee-passage-favorable`
- **2025-10-08T05:00:00+00:00** Report passage as amended recommended by Committee on Housing and Real Estate, Ayes 14, Noes 0 `committee-passage-favorable`
- **2025-10-08T05:00:00+00:00** Referred to committee on Rules `referral-committee`
- **2026-01-08T06:00:00+00:00** Placed on calendar 1-13-2026 by Committee on Rules
- **2026-01-12T06:00:00+00:00** Representatives Palmeri, Fitzgerald and Miresse added as coauthors
- **2026-01-13T06:00:00+00:00** Read a second time `reading-2`
- **2026-01-13T06:00:00+00:00** Representative Stubbs added as a coauthor
- **2026-01-13T06:00:00+00:00** Assembly Substitute Amendment 1 offered by Representative Doyle
- **2026-01-13T06:00:00+00:00** Assembly Substitute Amendment 1 laid on table, Ayes 56, Noes 43 `deferral`
- **2026-01-13T06:00:00+00:00** Assembly Amendment 1 adopted `amendment-passage`
- **2026-01-13T06:00:00+00:00** Assembly Amendment 2 offered by Representative Haywood
- **2026-01-13T06:00:00+00:00** Assembly Amendment 2 laid on table, Ayes 55, Noes 44 `deferral`
- **2026-01-13T06:00:00+00:00** Assembly Amendment 3 offered by Representative Haywood
- **2026-01-13T06:00:00+00:00** Assembly Amendment 3 laid on table, Ayes 55, Noes 44 `deferral`
- **2026-01-13T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2026-01-13T06:00:00+00:00** Rules suspended
- **2026-01-13T06:00:00+00:00** Read a third time and passed, Ayes 99, Noes 0 `passage, reading-3`
- **2026-01-13T06:00:00+00:00** Ordered immediately messaged
- **2026-01-13T06:00:00+00:00** Received from Assembly `receipt`
- **2026-01-13T06:00:00+00:00** Read first time and referred to joint committee on Finance
- **2026-01-14T06:00:00+00:00** Executive action taken
- **2026-01-14T06:00:00+00:00** Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0 `committee-passage-favorable`
- **2026-01-14T06:00:00+00:00** Available for scheduling
- **2026-03-16T05:00:00+00:00** Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
- **2026-03-16T05:00:00+00:00** Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)
- **2026-03-17T05:00:00+00:00** Senate Amendment 1 offered by Senators Spreitzer, Carpenter, Dassler-Alfheim, Drake, Habush Sinykin, Hesselbein, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Smith, Wall and Wirch
- **2026-03-17T05:00:00+00:00** Read a second time `reading-2`
- **2026-03-17T05:00:00+00:00** Senate Amendment 1 rejected, Ayes 18, Noes 15
- **2026-03-17T05:00:00+00:00** Ordered to a third reading `reading-3`
- **2026-03-17T05:00:00+00:00** Rules suspended to give bill its third reading
- **2026-03-17T05:00:00+00:00** Read a third time and concurred in, Ayes 30, Noes 3 `passage, reading-3`
- **2026-03-17T05:00:00+00:00** Senator Smith added as a cosponsor
- **2026-03-17T05:00:00+00:00** Ordered immediately messaged
- **2026-03-18T05:00:00+00:00** Received from Senate concurred in `receipt`
- **2026-03-27T05:00:00+00:00** Report correctly enrolled on 3-27-2026 `enrolled`
- **2026-04-02T05:00:00+00:00** Presented to the Governor on 4-2-2026 `executive-receipt`
- **2026-04-09T05:00:00+00:00** Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 236 `executive-signature`
- **2026-04-09T05:00:00+00:00** Published 4-9-2026 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e282cef3-9ee6-4651-ad59-bad79d686e10`. Confidence: reported (aggregated from official Wisconsin legislature records).