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Wednesday, September 10, 2025

Sen. Nass authors Wisconsin Senate bill on linen supply tax classification

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Stephen Nass, Wisconsin State Senator for 11th District | Official website

Stephen Nass, Wisconsin State Senator for 11th District | Official website

The new bill authored by State Sen. Steve L. Nass in the Wisconsin Senate seeks to categorize linen supply and industrial launderers as manufacturing properties for tax purposes, according to the Wisconsin State Senate.

According to the Wisconsin State Legislature's official website, the bill was described as follows: "standard industrial classification codes for linen supply and industrial launderers and modifying the manufacturing and agriculture tax credit. (FE)".

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

In essence, the bill aims to categorize linen supply and industrial launderers under specific Standard Industrial Classification codes for property tax assessments, identifying them as manufacturing properties. It expands the definition of "qualified production property" within the manufacturing and agriculture tax credit to include laundered or dry cleaned items such as uniforms, linens, and protective apparel, which are sold, leased, or rented to industrial, commercial, or government users. This change affects property tax exemptions from Jan. 1, 2025, and applies to taxable years beginning the same date.

The bill was co-authored by Representative Scott Krug (Republican-72nd District) Senator Patrick Testin (Republican-24th District). It was co-sponsored by Representative Scott Allen (Republican-82nd District), Representative Rick Gundrum (Republican-58th District), and Representative Dave Maxey (Republican-83rd District), along two other co-sponsors.

Steve L. Nass has authored or co-authored another 54 bills since the beginning of the 2025 session, with none of them being enacted.

Nass graduated from the University of Wisconsin-Whitewater in 1978 with a BS.

Nass, a Republican, was elected to the Wisconsin State Senate in 2015 to represent the state's 11th Senate district, replacing previous state senator Neal Kedzie.

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.

Bills Introduced by Steve L. Nass in Wisconsin Senate During 2025 Regular Session

Bill NumberDate IntroducedShort Description
SB17704/03/2025Standard industrial classification codes for linen supply and industrial launderers and modifying the manufacturing and agriculture tax credit. (FE)
SB17404/03/2025Coverage of individuals with preexisting conditions and benefit limits under health plans
SB16704/03/2025Possession of a firearm on school grounds by school employees and fees for licenses to carry a concealed weapon. (FE)
SB16603/27/2025Consumer data protection and providing a penalty. (FE)
SB16303/27/2025Income change notifications for child support or maintenance orders
SB15103/21/2025Requests for information from employers about unemployment insurance claims
SB13703/14/2025The duty of a pharmacist to dispense lawfully prescribed drugs and devices. (FE)
SB13603/14/2025School bus back-up lamps
SB12303/14/2025Investment securities under the Uniform Commercial Code
SB9703/07/2025Parental notification of alleged sexual misconduct by a school staff member. (FE)
SB8102/26/2025School district operating referenda
SB7702/26/2025Entering certain places with intent to commit battery and providing a penalty
SB7602/26/2025Dismissing or amending certain criminal charges and deferred prosecution agreements for certain crimes
SB7502/26/2025Venue for actions in which there is a governmental party
SB6102/21/2025Excluding expenditures funded by referenda from shared costs for the purpose of determining equalization aid for school districts. (FE)
SB5302/21/2025Requiring the display of the national motto in public schools and on public buildings. (FE)
SB4302/12/2025Allowing advanced practice nurse prescribers to pronounce the date, time, and place of a patient’s death for purposes of the preparation of death records
SB2202/05/2025Requiring school boards to make textbooks, curricula, and instructional materials available for inspection by school district residents
SB1602/05/2025Participation in interscholastic athletics and application of the public records and open meetings laws to interscholastic athletic associations
SB1302/03/2025Incorporating cursive writing into the state model English language arts standards and requiring cursive writing in elementary grades. (FE)
SB1102/03/2025Allowing representatives of certain federally chartered youth membership organizations to provide information to pupils on public school property
SB501/24/2025Battery or threat to jurors and providing a penalty

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