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WI SB177
WI SB177Standard industrial classification codes for linen supply and industrial launderers and modifying the manufacturing and agriculture tax credit. (FE)
summary
Introduced
04/03/2025
04/03/2025
In Committee
04/03/2025
04/03/2025
Crossed Over
Passed
Dead
03/23/2026
03/23/2026
Introduced Session
2025-2026 Regular Session
Bill Summary
Current law uses industry classifications set forth in the Standard Industrial Classification manual, published by the federal government, for a number of purposes, including to assess manufacturing property for property tax purposes. Taxpayers who own property assessed as manufacturing are also eligible to claim certain income tax credits and sales and use tax exemptions. This bill adds SIC industry codes for linen supply and industrial launderers for the purpose of assessing the property of such industries as manufacturing property. The bill also modifies the definition of Xqualified production propertyY for purposes of claiming the manufacturing and agriculture tax credit to include items that are laundered or dry cleaned and sold, leased, or rented to or exchanged with industrial, commercial, or government users. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill. LRB-1579/1 KP:cdc 2025 - 2026 Legislature SENATE BILL 177
AI Summary
This bill updates the Standard Industrial Classification (SIC) codes and modifies tax credit provisions for linen supply and industrial laundry businesses. Specifically, the bill adds two new SIC codes (7213 for linen supply and 7218 for industrial launderers) to allow these industries to be assessed for property tax purposes as manufacturing properties. Additionally, the bill expands the definition of "qualified production property" for the manufacturing and agriculture tax credit to include various laundered or dry-cleaned items sold, leased, rented, or exchanged with industrial, commercial, or government users. These items include uniforms for medical and service professionals, work clothing, linens, mats, dust control items, and wiping towels. The changes will first apply to property tax exemptions and tax years beginning on January 1, 2025, providing new tax benefits for businesses in the linen and laundry service industries.
Committee Categories
Budget and Finance
Sponsors (11)
Rob Hutton (R)*,
Steve Nass (R)*,
Patrick Testin (R)*,
Scott Allen (R),
Rick Gundrum (R),
Scott Krug (R),
Dave Maxey (R),
Dave Murphy (R),
Jerry O'Connor (R),
Pat Snyder (R),
David Steffen (R),
Last Action
Failed to pass pursuant to Senate Joint Resolution 1 (on 03/23/2026)
Official Document
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb177 |
| SB177 ROCP for Committee on Senate Organization | https://docs.legis.wisconsin.gov/2025/related/records/senate/senate_organization/1985279.pdf |
| SB177 ROCP for Committee on Agriculture and Revenue On 6/11/2025 | https://docs.legis.wisconsin.gov/2025/related/records/senate/agriculture_and_revenue/1925027.pdf |
| Fiscal Note - SB177: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/sb177/sb177_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB177.pdf |
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