SB411: Bill Text

2025 - 2026 LEGISLATURE

LRB-4147/1

JAM&KP:skw

2025 SENATE BILL 411

September 4, 2025 - Introduced by Senators Jacque and Quinn, cosponsored by Representatives Franklin, Behnke, Dittrich, Goeben, Kreibich, Maxey and Wichgers. Referred to Committee on Natural Resources, Veteran and Military Affairs.

SB411,1,6 An Act to amend 71.07 (6e) (a) 2. b. and 71.07 (6e) (a) 3. d.; to create 71.07 (6e) (c) 4. and 71.07 (6e) (c) 5. of the statutes; relating to: the University of Wisconsin Missing-in-Action Recovery and Identification Project, funding for the veterans housing and recovery program, eligibility changes for the veterans and surviving spouses property tax credit, and making an appropriation.

Analysis by the Legislative Reference Bureau

This bill requires the Board of Regents of the University of Wisconsin System to provide funding in the 2025-27 fiscal biennium to the UW Missing-in-Action Recovery and Identification Project (MIA Recovery Project) for missions to recover and identify Wisconsin veterans who are missing in action. At the conclusion of the 2025-27 fiscal biennium, the MIA Recovery Project must submit to the Board of Regents, the Joint Committee on Finance, each legislative standing committee dealing with veterans matters, the governor, the Department of Veterans Affairs, and the Department of Military Affairs a report on findings and the accounting of expenditures related to the MIA Recovery Project’s missions.

The bill also provides to DVA $900,000 in 2025-26 and $1,050,000 in 2026-27 to increase funding for supplies and services costs in the veterans housing and recovery program and for costs associated with leasing a different facility for the Chippewa Falls-based veterans housing and recovery program.

In addition, the bill reduces the eligibility threshold for an eligible veteran, the spouse of an eligible veteran, and the unremarried surviving spouse of an eligible veteran to claim the veterans and surviving spouses property tax credit under the individual income tax system. Under the bill, a claimant may claim the credit if the claimant’s service-connected disability rating is at least 80 percent. Currently, that rating must be 100 percent.

Under the bill, the maximum credit that a claimant may claim is multiplied by the percentage of the claimant’s service-connected disability rating. Also, for an individual whose service-connected disability is less than 100 percent, the amount of the credit claimed may not exceed the amount of property taxes paid on the first $350,000 of the property’s assessed value for the tax year the credit is claimed.

The bill does not affect a claimant who claims the credit based on his or her individual unemployability rating. Under current law, an individual with a 100 percent disability rating based on individual unemployability may also claim the credit.

For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

SB411,1 Section 1. 71.07 (6e) (a) 2. b. of the statutes is amended to read:

SB411,2,9 71.07 (6e) (a) 2. b. An individual who had served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces; who was a resident of this state at the time of entry into that active service or who had been a resident of this state for any consecutive 5-year period after entry into that active duty service; who was a resident of this state at the time of his or her death; and who had either a service-connected disability rating of 100 at least 80 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on individual unemployability.

SB411,2 Section 2. 71.07 (6e) (a) 3. d. of the statutes is amended to read:

SB411,3,2 71.07 (6e) (a) 3. d. Has either a service-connected disability rating of 100 at least 80 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on individual unemployability.

SB411,3 Section 3. 71.07 (6e) (c) 4. of the statutes is created to read:

SB411,3,7 71.07 (6e) (c) 4. If a claimant’s service-connected disability rating is less than 100 percent, the amount of the credit claimed under this subsection may not exceed the amount determined by multiplying the claimant’s property taxes by a percentage that equals the eligible veteran’s service-connected disability rating.

SB411,4 Section 4. 71.07 (6e) (c) 5. of the statutes is created to read:

SB411,3,12 71.07 (6e) (c) 5. For an individual whose service-connected disability rating is less than 100 percent, the amount of the credit claimed under this subsection may not exceed the amount of the property taxes paid on the first $350,000 of the property’s assessed value for the taxable year to which the claim relates.

SB411,5 Section 5. Nonstatutory provisions.

SB411,3,15 (1) The University of Wisconsin Missing-in-Action Recovery and Identification Project.

SB411,3,16 (a) In this subsection:

SB411,3,17 1. “Board” means the Board of Regents of the University of Wisconsin System.

SB411,3,19 2. “MIA Recovery Project” means the University of Wisconsin Missing-in- Action Recovery and Identification Project.

SB411,3,23 (b) From the appropriation under s. 20.285 (1) (a), the board shall provide $180,000 in funding in each fiscal year of the 2025-27 fiscal biennium for the MIA Recovery Project to perform one or more missions for the recovery and identification of Wisconsin veterans who are missing in action.

SB411,4,6 (c) The MIA Recovery Project, acting through its representative, shall submit at the conclusion of the 2025-27 fiscal biennium, to the board, the joint committee on finance, the standing committees of each house of the legislature dealing with veterans matters, the governor, the department of veterans affairs, and the department of military affairs, a report on findings and the accounting of expenditures related to the MIA Recovery Project’s missions and missing-in-action cases, including all of the following:

SB411,4,7 1. A detailed budget breakdown showing how funds were expended.

SB411,4,8 2. A statement on the number of missing-in-action cases identified.

SB411,4,11 3. A description of all missing-in-action cases worked on during the 2025-27 fiscal biennium, including current progress and future planned actions such as letters to the family or missions abroad.

SB411,4,13 4. A calculation of the cost to continue with additional MIA Recovery Project missions, identifying the data and methodology used to make the calculation.

SB411,4,16 5. Identification of the amount and source of all funds raised for the missions or missing-in-action cases that were in addition to the funding provided under par. (b).

SB411,4,24 6. A detailed description of the involvement of the federal department of defense in any missions or missing-in-action cases, along with information identifying all other missions or missing-in-action cases on which the MIA Recovery Project has worked with the federal department of defense in the past and all missions or missing-in-action cases on which the MIA Recovery Project expects to work with the federal department of defense in fiscal years 2027-28 and 2028-29, including any arrangements the MIA Recovery Project has made with the federal department of defense to continue with future missions or missing-in-action cases.

SB411,5,7 7. A detailed description of the role of University of Wisconsin System students in the MIA Recovery Project, the missions or missing-in-action cases of the MIA Recovery Project, or in connection with the missions or missing-in-action cases of the MIA Recovery Project, including how students were utilized to accomplish the objectives of missions and missing-in-action cases, whether involved students were paid or received academic credit or neither, and whether the MIA Recovery Project provided any classroom instruction or coursework to involved students.

SB411,6 Section 6. Fiscal changes.

SB411,5,16 (1) Veterans housing and recovery program. In the schedule under s. 20.005 (3) for the appropriation to the department of veterans affairs under s. 20.485 (2) (rm), the dollar amount for fiscal year 2025-26 is increased by $900,000 and the dollar amount for fiscal year 2026-27 is increased by $1,050,000 to increase funding for supplies and services costs in the veterans housing and recovery program operated by the department of veterans affairs and for costs associated with leasing a different facility from which to operate the Chippewa Falls-based veterans housing and recovery program.

SB411,7 Section 7. Initial applicability.

SB411,5,23 (1) Eligibility for the veterans and surviving spouses property tax credit. The treatment of s. 71.07 (6e) (a) 2. b. and 3. d. and (c) 4. and 5. first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.

SB411,5,24 (end)