Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB859

Introduced

1/16/26

Refer

1/16/26

Report Pass

2/3/26

Refer

2/3/26

Report Pass

2/3/26

Failed

3/23/26

Caption

An Act to amend 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15. a., 71.26 (3) (e) 1., 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1) and 71.72; to create 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o) and 71.45 (2) (a) 25. of the statutes; Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

Impact

The implementation of SB859 would mean significant changes for financial reporting in Wisconsin, particularly concerning how individuals and fiduciaries handle their tax filings starting from 2025. With the new rules on reporting payments exceeding $600, there will be a clearer structure regarding what qualifies for inclusion in tax filings. This is expected to alleviate confusion for both taxpayers and tax professionals who often struggle with the variations between federal and state taxation rules. In the long run, such adjustments are intended to streamline tax administration and ensure better accuracy in revenue collection.

Summary

Senate Bill 859 proposes amendments to Wisconsin's state income and franchise tax code to align it more closely with recent changes to the federal Internal Revenue Code. Specifically, the bill adopts various provisions and modifies existing rules related to reporting non-wage payments, rents, and royalties according to updated federal guidelines. The legislation aims to create consistency between state and federal tax codes, thus simplifying compliance for taxpayers and reducing discrepancies that may arise from differing regulations.

Contention

Discussions around SB859 may focus on how closely Wisconsin should align its laws with federal regulations, particularly considering local economic circumstances. While proponents argue that simplifying tax codes is beneficial for compliance, critics might voice concerns regarding potential loss of state revenue or the implications of uniformity that could overlook localized needs. The bill could spark debate over whether adopting all federal regulations is always in the best interest of Wisconsin residents or if state-specific modifications should be preserved to cater to local priorities.

Latest WI SB859 Activity

View All Events: WI 2025-2026 Regular Session SB859

Companion Bills

WI AB870

Crossfiled An Act to amend 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15. a., 71.26 (3) (e) 1., 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1) and 71.72; to create 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o) and 71.45 (2) (a) 25. of the statutes; Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

Previously Filed As

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 HB368

A BILL to amend and reenact §§ 2.2-234, 2.2-401.01, 2.2-1149, 2.2-1604, 2.2-2699.10, 2.2-4310, 10.1-104.02, 10.1-659, 10.1-1003, 10.1-1018, 10.1-1020, 10.1-1186.3:1, 10.1-1188, 10.1-2202.5, 10.1-2205.1, 10.1-2206.1, 10.1-2214, 10.1-2305, 15.2-4202, 15.2-4203, 18.2-423.1, 20-88.32, 20-146.1, 22.1-254, 24.2-128, 28.2-104.01, 28.2-302.5, 29.1-301, 29.1-401, 29.1-521, 32.1-272, 36-105.5, 51.1-700, 56-46.1, 56-576, 58.1-2201, 58.1-2403, 59.1-480, 62.1-266, 64.2-701, 64.2-2100, and 64.2-2600 of the Code of Virginia and 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 sections numbered 2.2-6100 and 2.2-6101, relating to definitions; American Indians; Virginia recognized tribes; federally recognized tribes; sovereignty.

WI HB278

Regards the Treasurer of State

WI H4189

DHEC Restructuring

WI HB184

Prescribe limitations on intercollegiate athlete contracts

WI HB863

A BILL to amend and reenact §§ 3.2-4212, 4.1-302, 16.1-253.2, 18.2-36.1, 18.2-36.2, 18.2-46.3:3, 18.2-51.1, 18.2-53.1, 18.2-57, 18.2-60.4, 18.2-61, 18.2-67.1, 18.2-67.2, 18.2-67.5:2, 18.2-67.5:3, 18.2-154, 18.2-186.4, 18.2-248, 18.2-248.01, 18.2-248.03, 18.2-248.1, 18.2-248.5, 18.2-255, 18.2-255.2, 18.2-270, 18.2-308.1, 18.2-308.2, 18.2-308.2:2, 18.2-308.4, 18.2-374.1, 18.2-374.1:1, 18.2-374.3, 19.2-160.1, 19.2-297.1, 46.2-341.28, 46.2-391, 53.1-116, and 53.1-203 of the Code of Virginia, relating to elimination of mandatory minimum sentences for certain offenses.

WI HB244

A BILL to amend and reenact §§ 16.1-309.1, 16.1-330.1, 17.1-805, 18.2-46.1, 18.2-50.3, 18.2-90, 19.2-297.1, 53.1-40.02, 53.1-131.2, 53.1-151, 53.1-165.1, and 53.1-202.3 of the Code of Virginia, relating to robbery.

WI HB548

A BILL to amend and reenact §§ 8.01-413.01, 8.01-622.1, 18.2-369, 32.1-127, 32.1-127.1:03, 32.1-138.1, 32.1-162.16, 32.1-162.18, 32.1-291.21, 32.1-309.1, 32.1-325, 37.2-804.2, as it is currently effective and as it shall become effective, 37.2-805.1, 37.2-817.01, 37.2-817.1, 37.2-837, 37.2-838, 37.2-1101, 37.2-1108, 53.1-133.04, 54.1-2807.02, 54.1-2818.1, 54.1-2818.5, 54.1-2970.1, 54.1-2987.1, 54.1-2988.1, 54.1-2993.1, 54.1-2995, 63.2-501, 63.2-1605, 64.2-2000, 64.2-2002, 64.2-2003, 64.2-2009, and 64.2-2019 of the Code of Virginia; to amend the Code of Virginia by adding in Chapter 29 of Title 54.1 an article numbered 8.1, consisting of sections numbered 54.1-2993.2 through 54.1-2993.31; and to repeal §§ 54.1-2981, 54.1-2982, 54.1-2983, 54.1-2983.2 through 54.1-2987, 54.1-2988, and 54.1-2989 through 54.1-2993 of the Code of Virginia, relating to Uniform Health Care Decisions Act; civil penalty.

WI HB5370

Tobacco: licenses; nicotine or tobacco products; require license to sell at retail. Amends title & secs. 1, 4 & 5 of 1915 PA 31 (MCL 722.641 et seq.) & adds secs. 1a, 1c, 1e, 1g, 1i, 1k & 1o. TIE BAR WITH: HB 5372'25, HB 5371'25, HB 5368'25, HB 5369'25

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.

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