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Bill

SB 859

Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

2025-2026 Regular Session Introduced by Howard Marklein

Wisconsin bill aligns state tax code with federal Internal Revenue Code changes and updates administrative rules accordingly, but failed passage in 2026.

Failed to pass pursuant to Senate Joint Resolution 1
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WeVote Research Nonpartisan
Bill Summary · SB 859

Legislative bill overview

SB 859 proposes to align Wisconsin's state tax code with changes made to the federal Internal Revenue Code and to modify related administrative rules. This is a technical bill that periodically updates state tax law to match federal tax law changes, ensuring consistency between state and federal tax treatment.

Why is this important

Federal tax code changes automatically don't apply to state taxes unless states explicitly adopt them. Without periodic alignment bills like this, Wisconsin taxpayers could face discrepancies between what they owe federally versus state-wise, and businesses could face compliance complications. The state's tax revenue and administrative clarity depend on maintaining these connections.

Potential points of contention

  • Specificity concerns: The bill's general language about "adopting changes" may obscure which specific federal tax provisions are being adopted—some changes may be unpopular or have unintended revenue consequences
  • Revenue impact: Depending on which federal changes are adopted, the state could lose or gain tax revenue; the bill's fiscal effect isn't detailed in this summary
  • Timing and scope: Questions about whether all federal changes should be adopted automatically or if Wisconsin should selectively adopt only certain provisions that align with state policy goals

Compiled from official sources — confirm details with the bill’s official record.

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