Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB878

Introduced
1/16/26  
Refer
1/16/26  
Report Pass
2/12/26  
Refer
2/12/26  
Engrossed
2/19/26  
Refer
2/25/26  
Refer
3/11/26  

Caption

An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (8t), 71.10 (4) (cu), 71.28 (8t), 71.30 (3) (cu), 71.47 (8t) and 71.49 (1) (cu) of the statutes; Relating to: a tax credit for certain sales and use taxes paid on services sold through an amusement device. (FE)

Impact

The implementation of AB878 may lead to significant changes in the tax liabilities of those operating or utilizing amusement devices within Milwaukee County and other authorized municipalities. By creating a mechanism for tax credits, legislators aim to support local entertainment businesses while simultaneously providing tax relief to consumers. The bill specifically addresses the additional sales tax levied by Milwaukee County and only applies to transactions occurring within its jurisdiction, thereby ensuring that the financial benefits are localized to the areas impacted by these taxes.

Summary

Assembly Bill 878 introduces a tax credit for individuals and businesses for certain sales and use taxes paid on services sold through amusement devices. Specifically, it allows claimants to receive a credit against the state income and franchise taxes based on the total of county sales and use tax, as well as municipal sales and use tax for services purchased through such devices. An 'amusement device' is defined in the bill as any single or multiplayer device, machine, or game played for amusement. This bill is designed to provide financial relief to users of amusement devices who are subjected to these specific taxes.

Contention

One aspect of AB878 that has raised discussion among policymakers is its limitation on eligibility for tax credits. Partnerships, tax-option corporations, and limited liability companies are prohibited from claiming the credit, which means that they will not benefit directly from this tax relief. This restriction may lead to friction between stakeholders who argue for broader inclusion against those who support targeting the benefits more narrowly. Furthermore, questions about the long-term fiscal impact on the state and local revenues arise, as these tax credits could reduce income for municipal budgets that rely on these taxes for funding local services.

Companion Bills

WI SB865

Crossfiled A tax credit for certain sales and use taxes paid on services sold through an amusement device. (FE)

Previously Filed As

WI SB865

A tax credit for certain sales and use taxes paid on services sold through an amusement device. (FE)

WI HF171

Amusement device gross receipts tax created, amusement devices removed from the definition of sale and purchase for the sales and use tax, and technical changes made.

WI HB271

A BILL to amend and reenact §§ 2.2-203.3, 2.2-401.01, 2.2-511, 2.2-614.3, 2.2-3705.3, as it is currently effective and as it shall become effective, 2.2-3705.6, 2.2-3705.7, 2.2-3711, as it is currently effective and as it shall become effective, 2.2-3802, 2.2-4002, 2.2-4346, 3.2-102, 3.2-6201, 4.1-100, 4.1-206.3, as it is currently effective and as it shall become effective, 4.1-226, 6.2-603.1, 8.01-216.3, 8.01-534, 11-16.1, 11-16.2, 15.2-912.2, 15.2-2825, 18.2-513, 19.2-66, 19.2-215.1, 19.2-389, as it is currently effective and as it shall become effective, 19.2-390, 22.1-140.1, 37.2-304, 37.2-314.2, 52-53, 52-54, 58.1-3, 58.1-439, 58.1-460, 58.1-3510, 58.1-3732.1, and 59.1-542.1 of the Code of Virginia; to amend the Code of Virginia by adding a title numbered 29.5, containing a subtitle numbered I, consisting of chapters numbered 1 through 6, containing sections numbered 29.5-100 through 29.5-650, a subtitle numbered II, consisting of chapters numbered 7 and 8, containing sections numbered 29.5-700 through 29.5-814, and a subtitle numbered III, consisting of a chapter numbered 9, containing sections numbered 29.5-900 through 29.5-913; and to repeal §§ 2.2-2455 and 2.2-2456, Article 1 (§§ 18.2-325 through 18.2-340) of Chapter 8 of Title 18.2, Article 1.1:1 (§§ 18.2-340.15 through 18.2-340.37) of Chapter 8 of Title 18.2, Chapter 40 (§§ 58.1-4000 through 58.1-4048) of Title 58.1, Chapter 41 (§§ 58.1-4100 through 58.1-4141) of Title 58.1, Chapter 29 (§§ 59.1-364 through 59.1-405) of Title 59.1, Chapter 29.1 (§ 59.1-405.1) of Title 59.1, and Chapter 51 (§§ 59.1-556 through 59.1-570) of Title 59.1 of the Code of Virginia, relating to Virginia Gaming Commission established; penalties.

WI AB104

An act to amend the Budget Act of 2025 (Chapters 4 and 5 of the Statutes of 2025) by amending Items 0540-103-0001, 0690-301-0001, 0977-401, 1700-001-0001, 3125-301-0140, 3125-301-6088, 3540-001-0001, 3790-111-0577, 3825-002-6088, 3970-492, 5180-101-0890, 5180-151-0001, 5180-151-0890, 6100-107-0001, 6440-001-0001, 6610-001-0001, 6870-101-0001, 6870-194-0001, and 7760-101-0001 of, adding Items 3340-490, 5225-493, 5225-494, 6100-492, and 6870-403 to, repealing Item 3125-301-0720 of, Section 2.

WI HB642

An Act to amend and reenact §§ 2.2-2499.8, 2.2-2818, 2.2-2905, 2.2-3114, 2.2-3711, as it is currently effective and as it shall become effective, 2.2-3802, 2.2-4024, 3.2-4112, 3.2-4113, 3.2-4116, 3.2-4126, 3.2-5145.1, 3.2-5145.2:1, 3.2-5145.4, 4.1-103, 4.1-105, 4.1-352, 4.1-600, 4.1-601, 4.1-603, 4.1-604, 4.1-606, 4.1-607, 4.1-611, 4.1-614, 4.1-621, 4.1-1100, 4.1-1101, 4.1-1121, 4.1-1402, 4.1-1500, 4.1-1501, 4.1-1502, 4.1-1600 through 4.1-1603.2, 4.1-1604, 5.1-13, 9.1-1101, 15.2-912.4, 16.1-69.40:1, 16.1-260, 16.1-273, 16.1-278.9, 18.2-46.1, 18.2-247, 18.2-248, 18.2-248.01, 18.2-251, 18.2-251.03, 18.2-251.1:1, 18.2-251.1:2, 18.2-251.1:3, 18.2-252, 18.2-254, 18.2-255, 18.2-255.1, 18.2-255.2, 18.2-258, 18.2-258.02, 18.2-258.1, 18.2-265.1, 18.2-265.2, 18.2-265.3, 18.2-287.2, 18.2-308.012, 18.2-308.4, 18.2-371.2, 18.2-460, 18.2-474.1, 19.2-66, 19.2-81, 19.2-81.1, 19.2-83.1, 19.2-188.1, 19.2-303.01, 19.2-386.22 through 19.2-386.25, 19.2-389, as it is currently effective and as it shall become effective, 19.2-389.3, 19.2-392.02, 19.2-392.6 and 19.2-392.12:1, as they shall become effective, 22.1-206, 22.1-277.08, 23.1-1301, 46.2-105.2, 46.2-347, 48-17.1, 53.1-231.2, 54.1-2903, 54.1-3401, 54.1-3443, 58.1-301, and 59.1-200 of the Code of Virginia; to amend the Code of Virginia by adding in Subtitle II of Title 2.2 a part labeled D, containing a chapter numbered 61, consisting of a section numbered 2.2-6100, by adding in Chapter 6 of Title 4.1 sections numbered 4.1-629 and 4.1-630, by adding in Title 4.1 chapters numbered 7 through 10, consisting of sections numbered 4.1-700 through 4.1-1010, by adding sections numbered 4.1-1102 through 4.1-1105, 4.1-1106, 4.1-1106.1, 4.1-1113, 4.1-1114, 4.1-1115, 4.1-1117, 4.1-1118, and 4.1-1119, by adding in Title 4.1 a chapter numbered 12, consisting of sections numbered 4.1-1200 through 4.1-1206, by adding in Chapter 13 of Title 4.1 sections numbered 4.1-1300, 4.1-1301, and 4.1-1303 through 4.1-1309, by adding in Chapter 14 of Title 4.1 sections numbered 4.1-1403 through 4.1-1407, by adding a section numbered 4.1-1602.1, by adding in Title 4.1 a chapter numbered 17, consisting of sections numbered 4.1-1700 through 4.1-1705, by adding in Article 2 of Chapter 1 of Title 6.2 a section numbered 6.2-108, and by adding in Chapter 44 of Title 54.1 a section numbered 54.1-4426; and to repeal Article 4 (§§ 3.2-4122 through 3.2-4126) of Chapter 41.1 of Title 3.2 and §§ 3.2-5145.4:1, 4.1-1101.1, 4.1-1105.1, 18.2-248.1, and 18.2-251.1 of the Code of Virginia, relating to cannabis control; retail market; penalties.

WI SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

WI HB434

Exempt military driver's license applicants from driver's ed

WI HB900

A BILL to amend and reenact §§ 33.2-358, 33.2-371, 33.2-1524, 33.2-1524.1, 33.2-1526.1, 33.2-3401, 33.2-3402, 33.2-3403, 33.2-3502, 46.2-774, 58.1-602, 58.1-603, as it is currently effective and as it may become effective, 58.1-609.5, 58.1-609.11, 58.1-612, 58.1-623, 58.1-647, and 58.1-648 of the Code of Virginia; to amend the Code of Virginia by adding in Article 2 of Chapter 19 of Title 33.2 a section numbered 33.2-1904.1, by adding in Article 11 of Chapter 19 of Title 33.2 a section numbered 33.2-1937, by adding in Chapter 24 of Title 33.2 a section numbered 33.2-2402, by adding in Chapter 7 of Title 46.2 a section numbered 46.2-775, by adding sections numbered 58.1-603.3 and 58.1-612.3, and by adding in Chapter 17 of Title 58.1 an article numbered 13, consisting of a section numbered 58.1-1749; and to amend Chapter 766 of the Acts of Assembly of 2013 by adding a nineteenth enactment, relating to sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation.

WI LB169

Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

WI HSB236

A bill for an act relating to the sales tax imposed on amusement devices.

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