WI AB602

Requires the Department of Administration to annually submit to the U.S. Secretary of the Treasury and publish on its website a list of Wisconsin-based scholarship granting organizations that meet federal requirements under 26 USC 25F.

Directs the department to certify its authority to submit the list on behalf of Wisconsin and comply with all federal requirements to ensure state eligibility for taxable years beginning after December 31, 2026.

Mandates the governor elect to participate in the federal tax credit program for individuals making qualified contributions to scholarship granting organizations by no later than July 1, 2026.

Creates new statutory section 16.004 (25) to establish Wisconsin's participation framework in the federal scholarship tax credit program.