Milwaukee City Wire

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