Chippewa Valley Times

The new bill authored by State Rep. David Armstrong seeks to promote film production in Wisconsin by creating tax incentives and a State Film Office to oversee the program, according to the Wisconsin State Assembly.

According to the Wisconsin State Legislature's official website, the bill was described as follows: "creating a tax credit for expenses related to film production services and for capital investments made by a film production company, granting rule-making authority, and making an appropriation. (FE)".

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

In essence, the bill establishes tax credits for film production companies operating in Wisconsin, along with creating the State Film Office under the Department of Tourism to oversee these credits. Companies can claim a 30% income and franchise tax credit on salaries paid to Wisconsin residents for film production work within the state, capped at $250,000 per employee, with a $1 million minimum budget threshold. Additionally, there are credits for production expenses and purchases of depreciable property within their first three years in the state. Film productions must acknowledge Wisconsin in their credits. The State Film Office is limited to allocating $10 million in credits annually and must report on the program's efficiency to the legislature. The bill mandates fiscal appropriations for administrative costs and becomes effective immediately following either its publication or the subsequent biennial budget act.

The bill was co-authored by Senator Julian Bradley (Republican-28th District), Representative Clinton M. Anderson (Democrat-45th District), Representative Brienne Brown (Democrat-43rd District), Representative Steve Doyle (Democrat-94th District), Representative Jodi Emerson (Democrat-91st District). It was co-sponsored by Senator Dora E. Drake (Democrat-4th District), Senator Dan Feyen (Republican-20th District), and Senator Jodi Habush Sinykin (Democrat-8th District), along 32 other co-sponsors.

David Armstrong has co-authored or authored another 69 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
AB231	05/02/2025	Creating a tax credit for expenses related to film production services and for capital investments made by a film production company, granting rule-making authority, and making an appropriation. (FE)
AB222	04/23/2025	A sustainable aviation fuel production tax credit. (FE)
AB200	04/15/2025	Applying the motor vehicle fuel tax supplier’s administrative allowance to diesel fuel, a motor vehicle fuel tax refund for evaporation losses, and making an appropriation. (FE)
AB194	04/15/2025	Modifications to housing programs under the Wisconsin Housing and Economic Development Authority. (FE)
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)