Chippewa Valley Times

A new bill authored by State Rep. David Armstrong proposes changes to the administration of low-income housing tax credits to better support rural development in Wisconsin, according to the Wisconsin State Assembly.

According to the Wisconsin State Legislature's official website, the bill was described as follows: "changes to the low-income housing tax credit. (FE)".

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, the bill amends the administration and allocation of low-income housing tax credits by the Wisconsin Housing and Economic Development Authority. It mandates that, starting Jan. 1, 2025, at least 35% of tax credits must be allocated to projects in rural areas, defined as locations with a population under 10,000 and at least 10 miles from a larger community. It lifts the requirement for tax-exempt bond financing in qualifying projects and allows insurers who are shareholders, partners, or LLC members to claim the credit based on their proportional ownership or via written agreement. These changes first apply to taxable years from Jan. 1, 2025.

The bill was co-authored by Senator Romaine Robert Quinn (Republican-25th District), Representative Mike Bare (Democrat-80th District), Representative Russell Goodwin (Democrat-12th District), Representative Rick Gundrum (Republican-58th District), Representative Brent Jacobson (Republican-87th District). It was co-sponsored by Senator Tim Carpenter (Democrat-3rd District), Senator Kristin Dassler-Alfheim (Democrat-18th District), and Senator Jodi Habush Sinykin (Democrat-8th District), along 13 other co-sponsors.

David Armstrong has co-authored or authored another 51 bills since the beginning of the 2025 session, with none of them being enacted.

Armstrong, a Republican, was elected to the Wisconsin State Assembly in 2025 to represent the state's 67th Assembly district, replacing previous state representative Rob Summerfield.

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
AB182	04/15/2025	Changes to the low-income housing tax credit. (FE)
AB181	04/15/2025	County forest administration grant eligibility
AB167	04/08/2025	Various changes to the unemployment insurance law and requiring approval by the Joint Committee on Finance of certain federally authorized unemployment benefits. (FE)
AB162	04/08/2025	Workforce metrics. (FE)
AB158	04/02/2025	Changing the conditions of liability for worker’s compensation benefits for emergency medical responders, emergency medical services practitioners, volunteer firefighters, correctional officers, emergency dispatchers, coroners and coroner staff, and medical examiners and medical examiner staff. (FE)
AB153	04/02/2025	Income change notifications for child support or maintenance orders
AB151	04/02/2025	A presumption that equalizing physical placement to the highest degree is in the child’s best interest
AB146	03/17/2025	Requests for information from employers about unemployment insurance claims
AB133	03/13/2025	Investment securities under the Uniform Commercial Code
AB107	03/11/2025	Conversion of cooperative associations organized to establish and operate nonprofit plans or programs for health care into service insurance corporations
AB82	02/28/2025	Exempting certain conveyances between grandparents and grandchildren from the real estate transfer fee. (FE)
AB70	02/24/2025	A disclaimer of parental rights and payments allowed in connection with an adoption
AB64	02/24/2025	An income tax subtraction for certain expenses paid by a school teacher. (FE)
AB63	02/24/2025	Financing the operating costs and certain out-of-state projects of nonprofit institutions and compensation of employees of the Wisconsin Health and Educational Facilities Authority. (FE)
AB59	02/24/2025	The use of federal capitalization grant funds for lead service line replacement. (FE)
AB53	02/24/2025	Special circumstances battery to a community service officer and providing a penalty
AB41	02/17/2025	Local regulation of vegetable gardens
AB35	02/17/2025	Withdrawal of candidacy for certain offices filled at the general election and providing a penalty. (FE)
AB21	02/06/2025	Technical colleges’ lease of their facilities to others. (FE)
AB12	02/06/2025	State agency status for certain physician assistants and advanced practice nurses who provide services without compensation for local health departments or school districts. (FE)