Kristin Alfheim, Wisconsin State Senator for 18th District | www.facebook.com
Kristin Alfheim, Wisconsin State Senator for 18th District | www.facebook.com
According to the Wisconsin State Legislature's official website, the bill was described as follows: "modifications to the historic rehabilitation tax credit. (FE)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill introduces modifications to the historic rehabilitation tax credit in Wisconsin, adjusting the rules under which taxpayers can claim a credit for expenses linked to rehabilitating certified historic structures. It allows for a 20% credit on qualifying expenditures of at least $50,000, without needing to meet federal expenditure thresholds. The bill eliminates the requirement that the State Historic Preservation Officer must recommend the rehabilitation for federal approval if claiming only the state credit. Instead of being spread over five years, the full credit can generally be claimed in one year. The bill also discontinues the credit for non-certified historic structures and changes the restriction on projects on the same parcel to a 10-year period limit for certifying claims over $3.5 million. Laws regarding claiming the credit based on paid expenditures rather than completed work are clarified, and transfer provisions are amended to outline processes for transferring credit ownership. The changes are effective for taxable years beginning after Dec. 31, 2025.
The bill was co-authored by Rep. David Armstrong (Republican-67th District), Sen. Jodi Habush Sinykin (Democrat-8th District), Sen. LaTonya Johnson (Democrat-6th District), and Sen. Mark Spreitzer (Democrat-15th District). It was co-sponsored by Rep. Alex R. Joers (Democrat-81st District), Rep. Rob Kreibich (Republican-28th District), and Rep. Clint P. Moses (Republican-92nd District), along with four other co-sponsors.
Kristin Dassler-Alfheim has authored or co-authored another 69 bills since the beginning of the 2025 session, with none of them being enacted.
Alfheim, a Democrat, was elected to the Wisconsin State Senate in 2025 to represent the state's 18th Senate district, replacing previous state senator Dan Feyen.
In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| SB382 | 07/28/2025 | Modifications to the historic rehabilitation tax credit. (FE) |
| SB366 | 07/09/2025 | Technical education equipment grants. (FE) |
| SB324 | 06/12/2025 | Prohibiting conversion therapy |
| SB271 | 05/21/2025 | Right to bodily autonomy, elimination of certain abortion-related regulations, and coverage of abortion under certain health care coverage plans. (FE) |
| SB261 | 05/20/2025 | Certain limitations on claiming the veterans and surviving spouses property tax credit. (FE) |
| SB251 | 05/09/2025 | Cost-sharing caps on prescription drugs and medical supplies to treat asthma under health insurance policies and plans. (FE) |
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