Northwoods Reporter

The new bill authored by State Sen. Quinn aims to provide tax credits to support modernization and maintenance of smaller railroads in Wisconsin, according to the Wisconsin State Senate.

According to the Wisconsin State Legislature's official website, the bill was described as follows: "a tax credit for rail infrastructure modernization. (FE)".

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

In essence, this bill establishes an income and franchise tax credit for rail infrastructure modernization targeted at railroads classified as class II or class III by the U.S. Surface Transportation Board. Eligible claimants can receive a credit equating to 50% of qualified short line railroad maintenance expenditures and 50% of qualified new rail infrastructure expenditures. The credits for maintenance are capped at $5,000 per mile of track owned or leased, while the credits for new infrastructure are limited to $2 million per project, with eligibility starting from January 1, 2025, to December 31, 2034. The bill mandates approval by the Department of Revenue before claiming credits, with an annual ceiling of $10 million on approved credits, assigned on a first-come, first-served basis. Unused credits can be carried forward for five years, and credits may be transferred or sold to other taxpayers.

The bill was co-authored by Representative Todd Novak (Republican-51st District), Senator Cory Tomczyk (Republican-29th District), Senator Mary Felzkowski (Republican-12th District), Senator Patrick Testin (Republican-24th District). It was co-sponsored by Representative David Armstrong (Republican-67th District), Representative Bob G. Donovan (Republican-61st District), and Representative Benjamin Franklin (Republican-88th District), along six other co-sponsors.

Romaine Robert Quinn has authored or co-authored another 36 bills since the beginning of the 2025 session, with none of them being enacted.

Quinn graduated from the University of Wisconsin at Green Bay in 2014 with a BA.

Quinn, a Republican, was elected to the Wisconsin State Senate in 2023 to represent the state's 25th Senate district, replacing previous state senator Janet Bewley.

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
SB213	04/16/2025	A tax credit for rail infrastructure modernization. (FE)
SB180	04/07/2025	Modifications to housing programs under the Wisconsin Housing and Economic Development Authority. (FE)
SB178	04/03/2025	Changes to the low-income housing tax credit. (FE)
SB176	04/03/2025	An income and franchise tax exemption for broadband expansion grants and for federal high-cost program funding for broadband expansion. (FE)
SB173	04/03/2025	Creating a rural creative economy development grant program. (FE)
SB172	04/03/2025	Prohibiting filing or recording contracts for services or materials that do not improve real estate and providing a penalty. (FE)
SB166	03/27/2025	Consumer data protection and providing a penalty. (FE)
SB158	03/27/2025	County forest administration grant eligibility
SB119	03/07/2025	Positions for the Office of School Safety. (FE)
SB56	02/21/2025	The use of federal capitalization grant funds for lead service line replacement. (FE)
SB41	02/12/2025	School safety grants and making an appropriation. (FE)
SB18	02/05/2025	Changes to the educational assessment program and the school and school district accountability report. (FE)