The new bill authored by State Sen. Julian Bradley seeks to exempt certain broadband expansion income from state taxes to support infrastructure development, according to the Wisconsin State Senate.
According to the Wisconsin State Legislature’s official website, the bill was described as follows: “an income and franchise tax exemption for broadband expansion grants and for federal high-cost program funding for broadband expansion. (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 an exemption from state income and franchise taxes for income acquired through grants or federal high-cost funding aimed at broadband expansion in Wisconsin. Applicable entities include state, local governments, tribal governments, or the federal government. The bill specifies that this exemption cannot be combined with any other exemptions on the same grant. Additionally, deductions are provided for income received from federal programs developed under specific regulations for broadband expansion. The bill first applies to taxable years beginning after Dec. 31, 2024, aiming to financially support and incentivize broadband infrastructure development.
The bill was co-authored by Representative Rob Summerfield (Republican-68th District), Senator Dan Feyen (Republican-20th District), Senator Jesse L. James (Republican-23rd District), Senator Sarah Keyeski (Democrat-14th District), Senator Brad Pfaff (Democrat-32nd District). It was co-sponsored by Representative David Armstrong (Republican-67th District), Representative Calvin T. Callahan (Republican-35th District), and Representative Barbara Dittrich (Republican-99th District), along 26 other co-sponsors.
Julian Bradley has authored or co-authored another 24 bills since the beginning of the 2025 session, with none of them being enacted.
Bradley graduated from the University of Wisconsin at La Crosse in 2014 with a BS.
Bradley, a Republican, was elected to the Wisconsin State Senate in 2021 to represent the state’s 28th Senate district, replacing previous state senator Dave Craig.
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 |
|---|---|---|
| SB176 | 04/03/2025 | An income and franchise tax exemption for broadband expansion grants and for federal high-cost program funding for broadband expansion. (FE) |
| SB141 | 03/21/2025 | Allowing an unlicensed person to use a motor vehicle and providing a penalty |
| SB132 | 03/14/2025 | Classification of the crime of impersonating law enforcement officers, fire fighters, and certain other emergency personnel and providing a penalty |
| SB125 | 03/14/2025 | A nuclear power siting study and time limits for taking final action on certain certificate of public convenience and necessity applications. (FE) |
| SB124 | 03/14/2025 | Creating a board to organize, promote, and host a Wisconsin nuclear power summit. (FE) |
| SB115 | 03/07/2025 | Department of Justice collection and reporting of certain criminal case data. (FE) |
| SB93 | 03/07/2025 | Recommendation to revoke extended supervision, parole, or probation if a person is charged with a crime. (FE) |
| SB61 | 02/21/2025 | Excluding expenditures funded by referenda from shared costs for the purpose of determining equalization aid for school districts. (FE) |
| SB57 | 02/21/2025 | County sheriff assistance with certain federal immigration functions. (FE) |
| SB36 | 02/12/2025 | An income tax exemption for cash tips paid to an employee. (FE) |
| SB35 | 02/12/2025 | Law enforcement and firefighter annuitants in the Wisconsin Retirement System who are rehired by a participating employer. (FE) |
| SB25 | 02/05/2025 | Court-issued criminal complaints in officer-involved deaths |
| SB10 | 02/03/2025 | Access to public high schools for military recruiters |
