Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB676

Introduced
11/19/25  
Refer
11/19/25  
Report Pass
1/21/26  
Refer
1/21/26  
Refer
1/30/26  
Report Pass
2/4/26  
Refer
2/4/26  
Engrossed
2/17/26  
Refer
2/20/26  
Enrolled
3/26/26  
Chaptered
4/3/26  

Caption

Creating a tax credit for insurers for certain investments in community development entities. (FE)

Impact

The primary intent behind AB676 is to bolster state laws governing tax incentives specifically targeting insurers. By equipping these entities with the means to invest directly in community development, the bill seeks to enhance financial flows into segments of the economy that have historically been underfunded. The proposed tax credit is structured to afford insurers an applicable percentage of their investments, thus aligning financial benefits to community goodwill. This financial framework is expected to catalyze economic engagement in sectors that incentivize job creation and enterprise sustainability.

Summary

Assembly Bill 676 introduces a tax credit for insurers who make qualified equity investments in community development entities. This measure aims to promote economic growth by encouraging insurers to divert a portion of their investments towards low-income community businesses, particularly those located in rural and urban areas within Wisconsin. The bill lays out a framework for insurers to receive credits based on their investments, which could yield significant returns in community development activities, thus fostering economic resilience in underserved areas.

Sentiment

The general sentiment surrounding AB676 appears to be optimistic, particularly among advocacy groups and local government entities supportive of economic development initiatives. Proponents argue that the tax incentives will facilitate necessary financial resources for community businesses, thus addressing socio-economic disparities. However, dissenting opinions exist as well, primarily centered around concerns of whether these investments will effectively translate into tangible benefits for the communities intended to benefit, signaling a cautiously optimistic outlook within legislative discussions.

Contention

Notable points of contention regarding AB676 revolve around its potential effectiveness and oversight mechanisms. Critics question the adequacy of controls surrounding the reporting and accountability of these investments, fearing that without stringent oversight, the tax credits might not yield the anticipated benefits. Furthermore, there are concerns about the adequacy of funds that will be funneled into low-income communities, as the bill sets caps on investment amounts that can be credited. The effectiveness of this legislation in meeting its goals—driving substantial community-development outcomes—continues to be debated.

Companion Bills

WI SB658

Crossfiled Creating a tax credit for insurers for certain investments in community development entities. (FE)

Previously Filed As

WI SB658

Creating a tax credit for insurers for certain investments in community development entities. (FE)

WI SB231

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)

WI AB231

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)

WI SB204

Creating a video game production tax credit and making an appropriation. (FE)

WI AB204

Creating a video game production tax credit and making an appropriation. (FE)

WI SB563

Qualifying investments for purposes of claiming the early stage seed investment and angel investment credits. (FE)

WI AB566

Qualifying investments for purposes of claiming the early stage seed investment and angel investment credits. (FE)

WI S1322

Tax Credits for Investment in Rural Communities

WI AB525

Repeal of obsolete tax credits and tax provisions. (FE)

WI SB529

Repeal of obsolete tax credits and tax provisions. (FE)

Similar Bills

No similar bills found.