On Friday, April 18, a split Wisconsin Supreme Court upheld Democratic Gov. Tony Evers’ veto in the 2023-25 budget that wrote into state law annual increases in how much Wisconsin schools can spend per student for the next 400 years.
The budget that Republican lawmakers sent to Evers called for an increase of $325 a year per student in both 2023-24 and 2024-25. Evers struck the “20” and a dash from the reference to “2024-25,” which changed the end date to “2425.”
Friday, in a 4-3 ruling, the Court rejected a challenge to Evers’ veto, instead ruling that the Governor had validly exercised his partial veto authority. The decision had been highly anticipated by GOP lawmakers, who said they wanted to see a decision before proceeding with the state budget.
This decision will affect the legislative budget process in Wisconsin. However, it is unclear what those effects will be at this time. We will be monitoring this situation very carefully and expect to be able to provide additional information and guidance to you in the coming weeks.
As always, please let us know if you have any questions and we will, of course, update you as we learn more. Link to WI Supreme Court Decision: https://www.wispolitics.com/wp-content/uploads/2025/04/250418Ruling.pdf?utm_campaign=wi_alert&utm_content=link&utm_medium=email&utm_source=EspecialMail
AB 38/ SB 36 (Rep. Tusler/Sen. Jacque) – Creates an income tax exemption for cash tips paid to employees.
AB 17/SB 21 (Rep. Sortwell/Sen. James) – Establishes a tax credit for employee ownership conversion costs, a capital gains deduction for business transfers to employee ownership, and an employee ownership education and outreach program.
AJR 006/SJR 007 (Rep. Steffen/Sen. Bradley) – Recognizes nuclear power and fusion energy as clean energy sources critical to meeting Wisconsin’s energy demands. Declares the legislature’s commitment to expanding nuclear power, developing nuclear technologies, and investing in fusion energy.
AB 52/SB 60 (Rep. Bare/Sen. Spreitzer) – Expands the homestead income tax credit to provide additional relief for homeowners.
AB 60/SB 58 (Rep. Allen/Sen. Cabral Guevara) – Referendum questions to include how much property taxes would increase for the median-valued single-family home for certain referenda that affect property taxes.
AB 69/SB 90 (Rep. Murphy/Sen. Jacque) – The sales and use tax exemption for electricity and natural gas sold for residential use. Currently, residential electricity and natural gas are exempt from sales tax only during the winter months (November through April). This bill would expand that exemption to apply year-round. Because it impacts tax revenue.
AB194/SB 180 (Rep. Armstrong/Sen. Quinn) – Modifications to housing programs under the Wisconsin Housing and Economic Development Authority. This bill expands access and flexibility for three housing loan programs administered by WHEDA by increasing loan caps, broadening eligibility to include tribal entities, and allowing the use of tax incremental financing and historic tax credits. It also requires regional equity in fund distribution and eases certain requirements for local governments applying for loans.
LRB 2074 (Rep. Moses) – Creating a video game production tax credit and making an appropriation. This bill establishes a refundable video game production tax credit, offering 30% of eligible wages and expenditures related to the development, production, or creation of video game products. The credit applies to certain video game-related costs, excluding royalties, capital expenditures, marketing, and other specified expenses, and requires an application and audit submission to the Department of Revenue for eligibility.
LRB 0951 (Rep. Gustafson) – Exporting tobacco bars from the public smoking ban.
LRB 0904 (Rep. O’Connor) – Information provided to voters concerning proposed constitutional amendments and other statewide referenda.
LRB 2655 (Sen. Habush Sinykin) – The form of referendum questions.This bill adds the requirement that the referendum question be in plain language.
AB 165/SB 202 (Rep. Piwowarczyk/Sen. Nass) – This bill would prohibit taxpayer dollars from being used for the purpose of making payments to individuals under guaranteed income programs.
by Jim Steineke, Government Affairs & Advocacy