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---
type: "Bill"
title: "Relating to: increasing the carryover period of the research income tax credit. (FE)"
description: "Relating to: increasing the carryover period of the research income tax credit. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2025"
identifier: "SB 482"
citation: "Wisconsin SB 482 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Felzkowski", "Feyen", "Habush Sinykin", "Wanggaard"]
version_count: 1
action_count: 32
vote_count: 3
first_action: "2025-10-02T05:00:00+00:00"
last_action: "2026-04-09T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/39cb17d8-d534-4c88-bb9d-80c46ae172ba"
source_url: "https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb482"
source_hash: "681e2f91be0dab874efcf3583babb12f9095575ba1cd696e8d9a4d77d4b2984d"
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 482 (2025) — Relating to: increasing the carryover period of the research income tax credit. (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/2025/REG/SB482)
## Votes
- Report passage recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0 — **80** (pass) · upper
- PASSAGE — **330** (pass) · upper
- CONCURRENCE — **906** (pass) · lower
## Sponsors
- Felzkowski — primary (person)
- Feyen — primary (person)
- Habush Sinykin — primary (person)
- Wanggaard — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2025-10-02T05:00:00+00:00** Introduced by Senators Feyen, Habush Sinykin, Felzkowski and Wanggaard; cosponsored by Representatives Callahan, Armstrong, Born, Knodl, Melotik, Swearingen, Wittke, Zimmerman, Dittrich, B. Jacobson, Kreibich, Murphy, Mursau, Penterman, Piwowarczyk, Steffen and Subeck `introduction`
- **2025-10-02T05:00:00+00:00** Read first time and referred to Committee on Agriculture and Revenue `reading-1, referral-committee`
- **2025-10-02T05:00:00+00:00** Representative Kitchens added as a cosponsor
- **2025-10-14T05:00:00+00:00** Representative Ortiz-Velez added as a cosponsor
- **2025-10-17T05:00:00+00:00** Fiscal estimate received `receipt`
- **2025-11-04T06:00:00+00:00** Public hearing held
- **2025-11-06T06:00:00+00:00** Executive action taken
- **2025-11-06T06:00:00+00:00** Report passage recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0 `committee-passage-favorable`
- **2025-11-06T06:00:00+00:00** Available for scheduling
- **2025-11-14T06:00:00+00:00** Placed on calendar 11-18-2025 pursuant to Senate Rule 18(1)
- **2025-11-18T06:00:00+00:00** Read a second time `reading-2`
- **2025-11-18T06:00:00+00:00** Referred to joint committee on Finance `referral-committee`
- **2025-11-18T06:00:00+00:00** Withdrawn from joint committee on Finance and taken up
- **2025-11-18T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2025-11-18T06:00:00+00:00** Rules suspended to give bill its third reading
- **2025-11-18T06:00:00+00:00** Read a third time and passed, Ayes 33, Noes 0 `passage, reading-3`
- **2025-11-18T06:00:00+00:00** Senator Ratcliff added as a coauthor
- **2025-11-18T06:00:00+00:00** Ordered immediately messaged
- **2025-11-19T06:00:00+00:00** Received from Senate `receipt`
- **2026-01-14T06:00:00+00:00** Read first time and referred to committee on Rules `referral-committee`
- **2026-01-14T06:00:00+00:00** Placed on calendar 1-20-2026 by Committee on Rules
- **2026-01-20T06:00:00+00:00** Rules suspended to withdraw from calendar and take up `withdrawal`
- **2026-01-20T06:00:00+00:00** Read a second time `reading-2`
- **2026-01-20T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2026-01-20T06:00:00+00:00** Rules suspended
- **2026-01-20T06:00:00+00:00** Read a third time and concurred in, Ayes 90, Noes 6 `passage, reading-3`
- **2026-01-20T06:00:00+00:00** Ordered immediately messaged
- **2026-01-20T06:00:00+00:00** Received from Assembly concurred in `receipt`
- **2026-01-22T06:00:00+00:00** Report correctly enrolled `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 220 `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/39cb17d8-d534-4c88-bb9d-80c46ae172ba`. Confidence: reported (aggregated from official Wisconsin legislature records).