Wisconsin Legislature: Income tax

Aircraft OWI and prohibited alcohol concentration penalties made the same as motor vehicle penalties; minor passenger, operating in a reckless manner, and alcohol and other drug assessment and treatment provisions [Enrolled SB-40: Sec. 814m, 1819m, 2665g-r, 3315k, s] - SB40

ATV and snowmobile operation: prohibited alcohol concentration is 0.0 for anyone under 21 years of age - AB965

Drunken driving violation with exceptionally high BAC: increased fines applied to first or second violation - AB435

Drunken driving violation with exceptionally high BAC: increased fines applied to first or second violation - SB193

Ignition interlock device: judge required to order for second OWI or prohibited BAC offense - AB733

Intoxication testing: person arrested for OWI law violation or for injury or homicide by intoxicated use of a vehicle is assessed administration costs - AB498

Operating privilege suspension or revocation for OWI or prohibited BAC violations: person prohibited from purchasing or leasing a motor vehicle for the duration of the suspension or revocation; occupational license provision - SB449

Badger Care and certain MA program income limits: DHFS prohibited from adding depreciation re farm or self-employment income - AB24

Campaign finance law, income tax law, and lobbying regulation law revisions; Government Accountability Board staff changes; nonseverability provision - DE7 SB1

County fair association employee wages: income tax withholding exemption revised - AB232

Covenant not to compete: income tax imposed on certain nonresidents specified [Sec. 1946, 1947, 9341 (9)] - SB40

Early stage seed and angel investment credits: excluded from taxable income for income and franchise tax purposes, total amount allowed to claim revised, Comm.Dept certification of businesses modified - SB334

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities - AB328

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities - SB210

Individual income tax rates of taxation modified - AB190

Individual income tax rates of taxation modified - SB58

Internal Revenue Code references reconciled (correction bill) - SB376

Internal Revenue Code update [Sec. 1936-1945, 1998-2018, 2023-2032, 2067-2087, 2127, 2128, 2130, 2136, 9141 (1); Enrolled SB-40: further revisions, deletes 2023-2031, 2087] - SB40

Library board may transfer donations to a charitable organization exempt from federal income tax under certain condition - SB1

Lottery prize payments: withholding administrative expenses re money owed to state agencies [Sec. 3649, 9441 (5)] - SB40

Nonresidents and part-year residents: add back of certain federal deduction amounts required [Sec. 1949-1951, 9341 (8)] - SB40

Rate increases re sales tax, income tax, or franchise tax: two-thirds vote required. Constitutional amendment (1st consideration) - AJR26

Tax avoidance transactions voluntary compliance program created [Sec. 2137, 2138] - SB40

Withholdings simplification re pass-through entities [Sec. 2131-2135, 2139, 9341 (5), 9441 (2)] - SB40

Alternative energy sources, energy efficient commercial building, clean fuel fueling station, and energy efficient home construction or improvement income and franchise tax credits created - AB378

Associate's or bachelor's degree from accredited college or university: individual income tax credit created; person can claim for limited number of years; residency provision - AB601

Biodiesel fuel production tax credit created [Enrolled SB-40: Sec. 1948, 1965h, 1991h, 1997, 2022, 2038h, 2060s, 2066, 2088, 2094h, 2116s, 2483] - SB40

Campaign finance law revisions: filing reports, disbursement limitations, individual disbursements, contribution limitations and restrictions, legislative campaign committee treatment, disposition of residual or excess funds, WECF, Public Integrity Endowment, violation penalties, public broadcasting television stations and public access channels, and individual income tax credit; nonseverability clause - SB12

Community rehabilitation program tax credit created re vocational rehabilitation services for individuals with disabilities [Enrolled SB-40: Sec. 1948, 1990m, 1992m, 1997, 2022, 2060m, n, 2066, 2088, 2116m, n, 2483] - SB40

Community theater: income and franchise tax credit created for property taxes paid on property owned by a nonprofit entity and operated as; conditions specified - AB957

Contribution to candidate for elective state office: individual income tax credit created - AB64

Contribution to candidate for elective state office: individual income tax credit created - SB112

Corn used for fuel for residential use: individual income tax credit created re sales and use taxes paid on purchase of - AB171

Corporate income and franchise tax reporting combined; renewable energy grant and loan program; Wisconsin higher education grants for technical college students; W-2 child care subsidy; manufacturing skills training grants; airport development and technology zones tax credits; fiscal changes; commuter rail transit system; WHEFA bonds for research institutes - SB510

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - AB763

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - SB459

Dairy manufacturing operation: income and franchise tax credits created re amounts paid to modernize or expand [Sec. 1966, 1992, 2039, 2061, 2095, 2117; Enrolled SB-40: further revisions, 568h, 1948, 1994h, 1997, 2022, 2065, 2066, 2088, 2121, 2483, 3578h, deletes 1992, 2061, 2117] - SB40

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; reports and LAB audit provisions - AB794

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; reports and LAB audit provisions - SB480

Diesel engines that emit lower levels of nitrogen oxide and used in certain commercial motor vehicles: income and franchise tax credits created; airport development zone program credits provision - AB886

Diesel engines that emit lower levels of nitrogen oxide and used in certain commercial motor vehicles: income and franchise tax credits created; airport development zone program credits provision - SB538

DWD child care services allocation increased and allocation of earned income tax credit decreased for fiscal year 2006-07 [Sec. 4, 5] - AB72

DWD child care services allocation increased and allocation of earned income tax credit decreased for fiscal year 2006-07 [Sec. 4, 5; S.Sub.Amdt.1: sections renumbered to 3 and 4] - SB39

Early stage seed and angel investment credits: excluded from taxable income for income and franchise tax purposes, total amount allowed to claim revised, Comm.Dept certification of businesses modified - SB334

Early stage seed and angel investment credits: total amount allowed to claim revised; Comm.Dept certification of businesses modified - AB598

Early stage seed and angel investment income and franchise tax credits: expansion and technical changes [Sec. 1948, 1978, 1979, 1982, 2051, 2052, 2107, 2108, 9341 (7); Enrolled SB-40: further revisions, 1977, 1978, 1980, 1981, 2050, 2088, 2106, 2154, 3577k, 3578] - SB40

Early stage seed and angel investment tax credits: allocation revisions [Sec. 1948, 1977, 1980, 1981, 2050, 2106, 2154, 3578] - SB40

Early stage seed and bona fide angel investment income and franchise tax credit limits revised - AB557

Early stage seed and bona fide angel investment income and franchise tax credit limits revised - SB293

Early stage seed investment credits claimed by insurers for license fees on insurance companies allowed; maximum amount of angel investments increased; technology commercialization grants and loans funding through Comm.Dept - AB817

Early stage seed investment credits claimed by insurers for license fees on insurance companies allowed; maximum amount of angel investments increased; technology commercialization grants and loans funding through Comm.Dept - SB501

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB67

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB31

Electricity used in agricultural biotechnology: income and franchise tax credits created re sales and use taxes paid - AB381

Electronic medical records: income and franchise tax credits created for hardware or software purchased by health care providers [Sec. 1948, 1989, 1991, 1994, 1997, 2022, 2059, 2063, 2066, 2115, 2119, 2483, 3577] - SB40

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions - AB696

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions - SB74

Emerging target investment tax credit created re minority business, service-disabled veteran-owned business, or women-owned business - AB838

Enterprise zone jobs income and franchise tax credits: technical corrections [Sec. 1967-1976, 2040-2049, 2096-2105, 3637, 3638, 9341 (6)] - SB40

Ethanol and biodiesel fuel pump credit created [Sec. 1948, 1990, 1993, 1997, 2022, 2060, 2062, 2066, 2088, 2116, 2118, 2483] - SB40

Film production company income and franchise tax credits: beginning taxable date modified - AB56

Film production company income and franchise tax credits: beginning taxable date modified - SB24

Film production company income and franchise tax credits: beginning taxable year modified - AB3

Film production company income and franchise tax credits: transfer to other taxpayers allowed; claiming salary or wages for employees who are nonresidents permitted under certain conditions - AB907

Film production company income and franchise tax credits: transfer to other taxpayers allowed; claiming salary or wages for employees who are nonresidents permitted under certain conditions - SB556

Film production credits: technical corrections [Sec. 1986-1988, 2056-2058, 2064, 2065, 2112-2114, 2120, 2121] - SB40

Gluten-free food purchases: nonrefundable individual income tax credit created - AB786

``Green data center" designed for maximum energy efficiency and minimum environmental impact: income and franchise tax credit created re costs of construction or operation - AB614

Green data center: income and franchise tax credits created; definition provision - SB73

Health care plans known as ``cafeteria plans" created by employers for their employees: income and franchise tax credits created; DOR and DFI duties - AB894

Health savings account: nonrefundable individual income tax credit created - AB47

Health savings account: nonrefundable individual income tax credit created - SB18

High school students hired for summer employment: income and franchise tax credits for businesses created - AB837

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - AB599

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - SB331

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of - AB174

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review and good faith effort provisions - SB404

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review, fines, and federal law provisions - AB712

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review provision - AB101

Information technology hardware or software purchased by health care providers or facilities: income and franchise tax credits created re medical records in electronic format; income tax exemption on interest on WHEFA bonds and notes - AB111

Information technology hardware or software purchased by health care providers or facilities: income and franchise tax credits created re medical records in electronic format; income tax exemption on interest on WHEFA bonds and notes - SB45

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created re purchase or manufacture of - AB369

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created re purchase or manufacture of - SB506