WI SB600

Requires the governor to elect Wisconsin's participation in the federal tax credit program under 26 USC 25F by July 1, 2026, with participation beginning in taxable years after December 31, 2026

Department of Administration must annually submit to the U.S. Secretary of the Treasury a list of qualifying scholarship granting organizations located in Wisconsin

Department must publish the list of eligible scholarship granting organizations on its website

Requires compliance with all federal regulations and guidance issued by the Treasury Secretary to maintain state eligibility for the program

Federal program (created by the One Big Beautiful Bill Act of 2025, P.L. 119-106) provides tax credits for charitable cash contributions to scholarship granting organizations that fund scholarships for eligible students within participating states