Wisconsin Legislature: Income tax -- Deduction

Hospitality business advertising: income and franchise tax credits created - SB181

Household and dependent care services: individual income tax credit based on the federal tax credit created - AB757

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Insulating concrete forms used to construct a building: income and franchise tax credits created - AB413

Insulating concrete forms used to construct a building: income and franchise tax credits created - SB322

Interest payments on certain student loans: nonrefundable individual income tax credit created - AB303

Jobs tax credit program eligibility clarification re net employment increase [Sec. 2062, 2064, 2067, 2068, 9350 (5)] - AB40

Low-income individuals receiving certain government benefits: refundable individual income tax credit created - AB914

Manufacturing and agriculture credit limited to tax imposed on business operations [A.Sub.Amdt.1: Sec. 1345hf-k, 9337 (15d)] - AB40

Modifications to programs for low-income persons including W-2, Wisconsin Shares, FoodShare, low-income energy assistance, low-income housing assistance, EITC, homestead tax credit, local housing authority construction of low-income housing, parental choice programs, school lunch program, and HEAB grants and scholarships; ``means-tested public assistance" definition and use - SB676

Moving expenses to relocate a business to this state: income tax credit created - SB624

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required [A.Amdt.1: dates revised, WEDC certification and report requirements added] - Oc3 AB4

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required; sunset provision - AB147

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required - Oc3 SB4

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; DOR and WHS report to JCF required; sunset provision - SB132

Qualified research tax credits: members of pass-through entities allowed to claim [A.Sub.Amdt.1: Sec. 1298p, 1343b, c, 1348f-j, 1352d, e, 1395am, ar, 1408bg, h, 1431am, as] - AB40

Small businesses may claim the jobs tax credit, definition provision - AB538

Summer employment of persons from ages 15 to 19: income and franchise tax credits for businesses, conditions specified - AB758

Tax credits sunsetted re relocated business, community development finance, biodiesel fuel, dairy and livestock farm, dairy manufacturing, meat processing, woody biomass, food processing plant, Internet equipment, film production, HIRSP assessment, fuel pumps, postsecondary education, water consumption, beginning farmer, research facilities, and qualified research [A.Sub.Amdt.1: Sec. 1304d-f, 1331d, 1338b-u, 1344b-d, em-g, 1345b-e, 1347b-f, 1348d, e, 1383j, 1390b-u, 1395b-e, f-h, 1396b-1398f, i-L, 1419h, 1426b-u, 1431b-e, es-h, 1432b-1434f, i-L] - AB40

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - AB484

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - SB378

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Jr4 AB1

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing [S.Amdt.1: net business loss carry-forward and depletion provisions added] - Jr4 SB1

Tuition expenses credit re dependents attending certain private elementary and secondary schools: refundable individual income tax credit created - AB928

Tuition expenses credit re dependents attending certain private elementary and secondary schools: refundable individual income tax credit created - SB693

Unallocated early stage seed investment credits: required fund manager reports to WEDC, JCF provision - AB761

Veterans unemployment tax credit: report by DOR and DWD to JCF modified [Sec. 1460, 2366; A.Sub.Amdt.1: further revisions, tax credit changed to veteran employment grants, report requirement deleted, 375v, 1348bn, c, 1398g, h, 1434g, h, 1714d, deletes 1460] - AB40

Workplace wellness programs re small businesses: income and franchise tax credits created; definition provisions; DHS and DOR duties - AB78

Workplace wellness programs re small businesses: income and franchise tax credits created; definition provisions; DHS and DOR duties [S.Sub.Amdt.1: further revisions, changed to grant program, DOR duties removed; A.Amdt.1: sunset added] - SB73

College savings program income tax deduction indexed for inflation; other program revisions re deductions, withdrawals, and amounts rolled over from other accounts; JSCTE appendix report - AB491

College savings program income tax deduction indexed for inflation; other program revisions re deductions, withdrawals, and amounts rolled over from other accounts; JSCTE appendix report [S.Amdt.1: income additions and subtractions revisions, authorizing any other person to contribute to a college savings account] - SB389

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report - AB121

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report - SB111

Depreciation, depletion, amortization, and business assets: Internal Revenue Code revisions [A.Sub.Amdt.1: Sec. 1297d-f, 1304g, gm, i-m, 1372b, 1383b-f, 1408b, c-g, 1419d-f, 1453d, dm] - AB40

Educational supplies purchased by an eligible educator: state individual income tax deduction created; Internal Revenue Code re individual income tax deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - AB95

Educational supplies purchased by an eligible educator: state individual income tax deduction created; Internal Revenue Code re individual income tax deduction for certain expenses of elementary and secondary school teachers adopted; JSCTE appendix report - SB99

Foreclosed property sale: income tax deduction on commission received by real estate broker or salesperson created; JSCTE appendix report - AB621

Foreclosed property sale: income tax deduction on commission received by real estate broker or salesperson created; JSCTE appendix report - SB484

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report - SB81

Patient Protection and Affordable Care Act (PPACA) premium assistance credit cannot be claimed for medical care insurance income tax deduction; JSCTE appendix report [Sec. 1299, 1302-1304, 9337 (11)] - AB40

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - AB87

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - SB82

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - AB454

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - SB366

Private school tuition: individual income tax deduction created [A.Sub.Amdt.1: Sec. 1304g] - AB40

Qualified charitable gift annuity provisions created, exemption from OCI regulation, and forfeiture for noncompliance - AB162

Qualified charitable gift annuity provisions created, exemption from OCI regulation, and forfeiture for noncompliance [S.Sub.Amdt.1: further revisions, penalty removed, repeals statute chapter on gift annuities] - SB152

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - AB484

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - SB378

Tuition expenses and mandatory student fees individual income tax subtraction: phase-out range and maximum income indexed for inflation; JSCTE appendix report [Sec. 1301] - AB40

WHEFA bonds interest income: exemption from taxation created if person receiving the proceeds receives tax exempt proceeds from other bonds for the same purpose; JSCTE appendix report [Sec. 1298, 1373, 1419, 9337 (3)] - AB40

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - AB498

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - SB376

Wrongful imprisonment claims: petitions to Claims Board referred to DHA, compensation modified, claims by certain surviving family members, health care coverage under GIB plan option and BadgerCare Plus provision, temporary financial and transition assistance provision, and income tax deduction; JRCCP report - AB519

Delinquent ad valorem taxes owed by telephone companies and public utilities: DOR may use same methods for collecting delinquent income taxes [Sec. 1467, 1474] - AB40

Delinquent taxpayers: DOR required to publish list in the official state newspaper quarterly - SB172

DOR may collect from motor vehicle fuel tax, alternate fuel tax, or general aviation fuel tax refunds for debt owed to state or municipality [Sec. 1509] - AB40

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - AB40

Real or personal property obtained and sold by DOR for delinquent taxes: notification requirements revised [Sec. 1449, 1450, 9437 (6)] - AB40

Certification of business for capital gain deferral and exclusion transferred from WEDC to DOR, long-term deferral and Wisconsin assets deferral provisions; JSCTE appendix report [Sec. 1305-1320, 1459, 2058, 2059, 2069, 9337 (12), 9450 (1); A.Sub.Amdt.1: further revisions, individual income tax rates reduced] - AB40

Income tax revisions re corporation combined reporting, qualified production activities income credit, rates and brackets, personal exemptions, EITC, homestead tax credit, and exclusion of capital gains; JSCTE appendix report - AB872

Individual income tax rates reduced [Sec. 1321-1331, 1350-1352, 1438, 1439, 1440] - AB40

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [A.Sub.Amdt.1: Sec. 1460d] - AB40

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Jr4 AB1

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing [S.Amdt.1: net business loss carry-forward and depletion provisions added] - Jr4 SB1

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - AB341

Early stage seed and angel investment credits: refund provision; administration transferred from WEDC to DOA - AB338

Early stage seed and angel investment credits: refund provision; administration transferred from WEDC to DOA - SB260

Offset cost collected from debtor by DOR re offsetting state tax refunds against federal tax obligations and state tax obligations against federal tax refunds [Sec. 1455, 9437 (5)] - AB40

Refund setoff hierarchy established for state debt collection program and tax refund intercept program [Sec. 1451-1453, 9437 (4); A.Sub.Amdt.1: further revisions] - AB40

Refund setoff hierarchy for state debt collection: Wisconsin child support, family support, and maintenance obligations certified by DCF are collected before any other debt - AB461

Refund setoff hierarchy for state debt collection: Wisconsin child support, family support, and maintenance obligations certified by DCF are collected before any other debt - SB361

American Red Cross, Badger Chapter: income tax checkoff modified [Sec. 347, 467, 1349, 2087, 9337 (7)] - AB40

Democracy Trust Fund established for eligible candidates for office of justice of the Supreme Court; limitations, penalties, income tax checkoff, and appropriation provisions; State Treasurer duties; JRCCP report - AB543

Income tax checkoff limitations: minimum amount of money in designations required [A.Sub.Amdt.1: Sec. 1349e] - AB40

Income tax return negligently or fraudulently filed for refund or credit: criminal and civil penalties created [Sec. 1441-1443, 9337 (5)] - AB40

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - AB40

Same-sex couple eligible to file a joint federal income tax return is authorized to file a joint return for Wisconsin income tax purposes - SB604

Same-sex couple eligible to file a joint federal income tax return is authorized to file a joint return for Wisconsin income tax purposes - AB822

Unclaimed property held by the state: publishing names on the Internet and working with DOR to identify persons through income tax returns [A.Amdt.1: last-known address added to notice] - AB801

Utility arrearages for a rental dwelling unit: collection by the municipal utility, lien, termination of electric service, and certification of debt to DOR for collection provisions - AB725

Utility arrearages for a rental dwelling unit: collection by the municipal utility, lien, termination of electric service, and certification of debt to DOR for collection provisions [S.Sub.Amdt.1: further revisions, DOR provisions removed, notification provisions revised] - SB517

Wisconsin election campaign fund created and administered by GAB; income tax form designation - AB298