Jesse L. James, Wisconsin State Senator for 23rd District | www.facebook.com
Jesse L. James, Wisconsin State Senator for 23rd District | www.facebook.com
According to the Wisconsin State Legislature's official website, the bill was described as follows: "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)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends state statutes to extend the motor vehicle fuel tax's administrative allowance to diesel fuel, permitting suppliers to retain 1.35% of the tax collected on the first sale of diesel, similar to gasoline. Additionally, it introduces a refund for retailers to offset losses from fuel evaporation and shrinkage. Retailers can claim a refund of 0.5% of the fuel tax paid, requiring submission of invoices or purchase lists to the Department of Revenue within 12 months of the fuel purchase. The department will verify claims, with the act applying to taxes due after the act's effective date, which is the first day of the third month after publication.
The bill was co-authored by Representative Rick Gundrum (Republican-58th District), Senator Brad Pfaff (Democrat-32nd District), Senator Van H. Wanggaard (Republican-21st District). It was co-sponsored by Representative David Armstrong (Republican-67th District), Representative Jill Billings (Democrat-95th District), and Representative Lindee Rae Brill (Republican-27th District), along seven other co-sponsors.
Jesse L. James has authored or co-authored another 45 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 |
|---|---|---|
| SB179 | 04/03/2025 | 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) |
| 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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