republic-os/legislation/us/states/wi/2023/ab-406.md

---
type: "Bill"
title: "Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes. (FE)"
description: "Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2023"
identifier: "AB 406"
citation: "Wisconsin AB 406 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Katsma"]
version_count: 2
action_count: 37
vote_count: 6
first_action: "2023-09-06T05:00:00+00:00"
last_action: "2023-10-26T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e1160119-8179-4809-9506-21f9f9f338e2"
source_url: "https://docs.legis.wisconsin.gov/2023/proposals/reg/asm/bill/ab406"
source_hash: "fce335348771292afccc888eda6092a716842f27c50521d57bb2aef8ac271d05"
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 406 (2023) — Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes. (FE)

## Version chain

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

1. **Assembly Substitute Amendment 1** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/amends/2023/REG/AB406-ASA1)
2. **Bill Text** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/proposaltext/2023/REG/AB406)

## Votes

- CONCURRENCE — **32–0** (pass) · upper
- PASSAGE — **97–0** (pass) · lower
- Senate Amendment 1 rejected, Ayes 22, Noes 10 — **22–10** (pass) · upper
- Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0 — **5–0** (pass) · upper
- Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0 — **12–0** (pass) · lower
- Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0 — **12–0** (pass) · lower

## Sponsors

- Katsma — primary (person)

## Timeline

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

- **2023-09-06T05:00:00+00:00** Introduced by Representative Katsma; cosponsored by Senator Marklein `introduction`
- **2023-09-06T05:00:00+00:00** Read first time and referred to Committee on Ways and Means `reading-1, referral-committee`
- **2023-09-06T05:00:00+00:00** Read first time and referred to Joint Survey Committee on Tax Exemptions `reading-1, referral-committee`
- **2023-09-14T05:00:00+00:00** Assembly Substitute Amendment 1 offered by Representative Katsma
- **2023-09-28T05:00:00+00:00** Fiscal estimate received `receipt`
- **2023-09-28T05:00:00+00:00** Public hearing held
- **2023-10-10T05:00:00+00:00** Executive action taken
- **2023-10-12T05:00:00+00:00** Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0 `committee-passage-favorable`
- **2023-10-12T05:00:00+00:00** Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0 `committee-passage-favorable`
- **2023-10-12T05:00:00+00:00** Referred to committee on Rules `referral-committee`
- **2023-10-12T05:00:00+00:00** Placed on calendar 10-17-2023 by Committee on Rules
- **2023-10-16T05:00:00+00:00** Executive action taken by joint survey committee on Tax Exemptions
- **2023-10-16T05:00:00+00:00** Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0 `receipt`
- **2023-10-17T05:00:00+00:00** Representative Steffen added as a coauthor
- **2023-10-17T05:00:00+00:00** Read a second time `reading-2`
- **2023-10-17T05:00:00+00:00** Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2023-10-17T05:00:00+00:00** Ordered to a third reading `reading-3`
- **2023-10-17T05:00:00+00:00** Rules suspended
- **2023-10-17T05:00:00+00:00** Read a third time and passed, Ayes 97, Noes 0 `passage, reading-3`
- **2023-10-17T05:00:00+00:00** Ordered immediately messaged
- **2023-10-17T05:00:00+00:00** Received from Assembly `receipt`
- **2023-10-17T05:00:00+00:00** Available for scheduling
- **2023-10-17T05:00:00+00:00** Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0
- **2023-10-17T05:00:00+00:00** Placed on calendar 10-17-2023 pursuant to Senate Rule 18(1)
- **2023-10-17T05:00:00+00:00** Senate Amendment 1 offered by Senators Roys, Larson, Smith, Agard, Carpenter, Hesselbein, L. Johnson, Pfaff, Spreitzer, Taylor and Wirch
- **2023-10-17T05:00:00+00:00** Read a second time `reading-2`
- **2023-10-17T05:00:00+00:00** Senate Amendment 1 rejected, Ayes 22, Noes 10
- **2023-10-17T05:00:00+00:00** Ordered to a third reading `reading-3`
- **2023-10-17T05:00:00+00:00** Rules suspended to give bill its third reading
- **2023-10-17T05:00:00+00:00** Read a third time and concurred in, Ayes 32, Noes 0 `passage, reading-3`
- **2023-10-17T05:00:00+00:00** Ordered immediately messaged
- **2023-10-18T05:00:00+00:00** Received from Senate concurred in `receipt`
- **2023-10-19T05:00:00+00:00** LRB correction (Assembly Substitute Amendment 1)
- **2023-10-19T05:00:00+00:00** Report correctly enrolled on 10-19-2023 `enrolled`
- **2023-10-23T05:00:00+00:00** Presented to the Governor on 10-23-2023 `executive-receipt`
- **2023-10-26T05:00:00+00:00** Report approved by the Governor on 10-25-2023. 2023 Wisconsin Act 36 `executive-signature`
- **2023-10-26T05:00:00+00:00** Published 10-26-2023 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e1160119-8179-4809-9506-21f9f9f338e2`. Confidence: reported (aggregated from official Wisconsin legislature records).