Jesse L. James, Wisconsin State Senator for 23rd District | Official Facebook
Jesse L. James, Wisconsin State Senator for 23rd District | Official Facebook
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, this bill amends and updates statutes related to Wisconsin's low-income housing tax credit program to focus on supporting rural areas. It requires the Wisconsin Housing and Economic Development Authority (WHEDA) to ensure that, if possible, at least 35% of the tax credits allocated annually benefit qualified low-income housing projects in rural parts of the state. It also removes the requirement that these housing projects must be financed with tax-exempt bonds. Additionally, the bill makes technical changes to allow insurers who are partners, members, or shareholders in various business entities to claim credits based on eligible costs incurred. The amendments first apply to taxable years starting after Dec. 31, 2024, with further implementations effective Jan. 1, 2025.
The bill was co-authored by Representative David Armstrong (Republican-67th District), Senator Tim Carpenter (Democrat-3rd District), Senator Kristin Dassler-Alfheim (Democrat-18th District), Senator Jodi Habush Sinykin (Democrat-8th District), Senator Sarah Keyeski (Democrat-14th District). It was co-sponsored by Representative Mike Bare (Democrat-80th District), Representative Russell Goodwin (Democrat-12th District), and Representative Chanz J. Green (Republican-74th District), along 13 other co-sponsors.
Jesse L. James has authored or co-authored another 44 bills since the beginning of the 2025 session, with none of them being enacted.
James graduated from Chippewa Valley Technical College in 2001.
James, a Republican, was elected to the Wisconsin State Senate in 2023 to represent the state's 23rd Senate district, replacing previous state senator Kathy Bernier.
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 |
|---|---|---|
| SB178 | 04/03/2025 | Changes to the low-income housing tax credit. (FE) |
| SB171 | 04/03/2025 | Requiring child sexual abuse prevention education. (FE) |
| SB163 | 03/27/2025 | Income change notifications for child support or maintenance orders |
| SB140 | 03/21/2025 | Provisional social worker certificates and licenses |
| SB132 | 03/14/2025 | Classification of the crime of impersonating law enforcement officers, fire fighters, and certain other emergency personnel and providing a penalty |
| SB119 | 03/07/2025 | Positions for the Office of School Safety. (FE) |
| SB113 | 03/07/2025 | A transition to grazing pilot program and making an appropriation. (FE) |
| SB83 | 02/26/2025 | Utilization management controls for antipsychotic prescription drugs under the Medical Assistance program. (FE) |
| SB75 | 02/26/2025 | Venue for actions in which there is a governmental party |
| SB73 | 02/26/2025 | Prosecuting or adjudicating delinquent a person under the age of 18 for committing an act of prostitution |
| SB72 | 02/26/2025 | Creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE) |
| SB62 | 02/21/2025 | 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) |
| SB42 | 02/12/2025 | Permitting pharmacists to prescribe certain contraceptives, extending the time limit for emergency rule procedures, providing an exemption from emergency rule procedures, granting rule-making authority, and providing a penalty. (FE) |
| SB41 | 02/12/2025 | School safety grants and making an appropriation. (FE) |
| SB39 | 02/12/2025 | Establishment of a Palliative Care Council. (FE) |
| SB23 | 02/05/2025 | Extension of eligibility under the Medical Assistance program for postpartum women. (FE) |
| SB21 | 02/05/2025 | Creating an employee ownership conversion costs tax credit, a deduction for capital gains from the transfer of a business to employee ownership, and an employee ownership education and outreach program. (FE) |
| SB17 | 02/05/2025 | Special circumstances battery to a community service officer and providing a penalty |
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