Wisconsin Legislature: Income tax -- Deduction

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB911

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB693

Corporation establishing a headquarters in this state and WEDC determines it sells a noncompeting product: income and franchise tax credits created; definitions, DOR duties, and JSCTE appendix report - AB178

Development zone tax credits that expired repealed [for section numbers and further revisions, see entry under ``Industrial development"] - SB21

Development zone tax credits that expired repealed [for section numbers, see entry under ``Industrial development"] - AB21

DHS to request waiver of federal Medicaid law for services and support re women with increased risk of negative birth outcomes; expanding who can claim Wisconsin EITC; nurse-midwife governing provisions, and Injured Patients and Families Compensation Fund coverage; statewide electronic data management and information system for all public assistance programs; evidence-based home visitation program re child abuse or neglect or poor birth outcomes; informed consent before certain elective caesarean section and labor-inducing procedures; infant's race or ethnicity to be included on the birth certificate; cultural competency training for certain students at UW and TCS institutions; DHS reports re neonatal intensive care units and fetal and infant mortality and birth outcomes; DHS to promulgate rules for best practices for postpartum patients and newborns at hospitals - AB852

Early stage seed and angel investment credits: refund provision - AB102

Early stage seed and angel investment credits: refund provision - SB111

Early stage seed investment credits: claims re investment in fund of funds investment program permitted - AB486

Early stage seed investment credits: claims re investment in fund of funds investment program permitted - SB404

Early stage seed investment credits: claims re investment in fund of funds investment program permitted - SB451

EITC changes made in 2011 WisAct 32 repealed; additional earned income tax credit created - AB84

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB963

Entrepreneurial tax credit access grants created - AB62

Entrepreneurial tax credit access grants created - SB162

Federal historic rehabilitation tax credit: supplement for buildings just placed in service before 1936 eliminated [Sec. 2209, 2212, 2336, 2339, 2444, 2447] - AB21

Federal historic rehabilitation tax credit: supplement for buildings just placed in service before 1936 eliminated [Sec. 2209, 2212, 2336, 2339, 2444, 2447; original bill only] - SB21

Federal historic rehabilitation tax credit supplement: WEDC certification requirements created, City of Green Bay provision [S.Sub.Amdt.1: Sec. 2210d, 2337d, 2445d] - SB21

Grocery stores in underserved areas: income and franchise tax credit created - AB244

Historic rehabilitation tax credit: cap on amount, certification changes, repayment provision, and report on number of full-time jobs created required [Sec. 5, 2211, 2338, 2446, 3940-3943, 9352 (1), 9452 (2)] - AB21

Historic rehabilitation tax credit: cap on amount, certification changes, repayment provision, and report on number of full-time jobs created required [Sec. 5, 2211, 2338, 2446, 3940-3943, 9352 (1), 9452 (2); original bill only] - SB21

Household and dependent care services: individual income tax credit created for certain expenses - AB399

Household and dependent care services: individual income tax credit created for certain expenses - SB311

Jobs tax credit appropriation changed to sum sufficient [Sec. 848] - AB21

Jobs tax credit appropriation changed to sum sufficient [Sec. 848] - SB21

Post-secondary school high-demand degree income tax credit created; DWD to define ``high-demand field” - SB529

Research approved by an industry cluster partnership: income and franchise tax credit created for certain research expenses - AB757

Research approved by an industry cluster partnership: income and franchise tax credit created for certain research expenses - SB525

TANF block grants and Child Care Development funds: allocations modified [Sec. 1741, 1745-1749, 1750, 1751-1758, 1759, 1760; S.Sub.Amdt.1: further revisions, EITC supplement provision added, 1759m] - SB21

Alternative minimum tax to use federal exemption amounts [S.Sub.Amdt.1: Sec. 2213d, 9337 (4d), 9437 (2d)] - SB21

Capital loss deducted from income tax federalized; JSCTE appendix report - AB97

College savings program: income tax subtraction modified and account balance maximum set [S.Sub.Amdt.1: Sec. 316d, de, 2118d, dd, 2123g-gg, 9337 (5j)] - SB21

Elementary and secondary school teachers: adopting the Internal Revenue Code re individual income tax deduction for certain expenses - AB167

Elementary and secondary school teachers: adopting the Internal Revenue Code re individual income tax deduction for certain expenses - SB130

Expenses of elementary and secondary school teachers: adopting federal income tax deduction provisions [S.Sub.Amdt.1: Sec. 2464e] - SB21

Income computation for income tax purposes: exclusion for job creation sunsetted [S.Sub.Amdt.1: Sec. 2124d, 2246d, 2366d] - SB21

Income tax standard deduction for married tax filers revised [S.Sub.Amdt.1: Sec. 2124s-se] - SB21

Interest paid on qualified education loans: individual income tax deduction created; JSCTE appendix report - AB739

Interest paid on qualified education loans: individual income tax deduction created; JSCTE appendix report - SB622

Practice of psychiatry: income tax deduction for income earned from created; JSCTE appendix report - AB709

Small farm operators: program to reimburse higher education debt created in HEAB, conditions specified; Small Farm Higher Education Debt Council created in DATCP; fraud, income tax deductions, and LAB audit and report provisions; JSCTE appendix report - AB913

Small farm operators: program to reimburse higher education debt created in HEAB, conditions specified; Small Farm Higher Education Debt Council created in DATCP; fraud, income tax deductions, and LAB audit and report provisions; JSCTE appendix report - SB706

State legislator allowance for expenses (per diem): individual income tax deduction sunsetted; JSCTE appendix report - AB345

State legislator allowance for expenses (per diem): individual income tax deduction sunsetted; JSCTE appendix report - SB255

State of emergency declared by the Governor: exemptions from certain taxes, fees, and licensing or permit requirements for work performed by non-Wisconsin residents or businesses; JSCTE appendix report - AB405

State of emergency declared by the Governor: exemptions from certain taxes, fees, and licensing or permit requirements for work performed by non-Wisconsin residents or businesses; JSCTE appendix report - SB334

Support accounts for individuals with disabilities (ABLE accounts): provisions authorizing creation repealed; tax benefit contributions to accounts in other states continues [A.Amdt.1: Internal Revenue Code provisions added; A.Amdt.2: excluded from income assets re long-term care program eligibility] - AB731

Support accounts for individuals with disabilities (ABLE accounts): provisions authorizing creation repealed; tax benefit contributions to accounts in other states continues - SB604

Support accounts for individuals with disabilities created, based on the federal ABLE program [S.Sub.Amdt.1: Sec. 316e, 2118e, f, 2124e, 2186s, 9337 (2j)] - SB21

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 - AB272

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 - SB194

Property of a delinquent taxpayer: sale and auction provisions revised [Sec. 2459, 2460, 4622, 9337 (1)] - AB21

Property of a delinquent taxpayer: sale and auction provisions revised [Sec. 2459, 2460, 4622, 9337 (1)] - SB21

Unpaid income or sales taxes: interest does not accrue while taxpayer is subject to a DOR audit; interest rate on amount past due, but not delinquent, reduced over time - AB226

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - AB31

Ambulance services: county or municipality may certify to DOR for collection of debts from tax refunds - SB40

Early stage seed and angel investment credits: refund provision - AB102

Early stage seed and angel investment credits: refund provision - SB111

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 - AB265

Fire fighters memorial: individual income tax checkoff sunset removed - AB419

Income tax and sales tax field audit revisions re notification, deadline for determinations, and statistical sampling; definition and administrative rule provisions - AB219

Income tax checkoff limitations: threshold revised [S.Sub.Amdt.1: Sec. 2226b] - SB21

Tribal college payments from Indian gaming receipts created; certain veteran tuition reimbursement program repealed [S.Sub.Amdt.1: Sec. 559m, 768t, 808m, 1370m, 1447m, 4316m] - SB21

UW Board of Regents powers and duties revised, including faculty and academic staff appointments; EEB repealed [for section numbers and further revisions, see entry under ``University of Wisconsin -- Regents"] - SB21

Academic Excellence Higher Education Scholarships awarded to pupils in public and tribal high schools with certain low enrollment - AB958

Academic Excellence Higher Education Scholarships awarded to pupils in public and tribal high schools with certain low enrollment - SB732

Alcohol and other drug assessments: Corr.Dept may establish and operate a treatment facility for providing court-ordered assessments and developing driver safety plans for inmates of a correctional facility; requiring one facility to accept and enforce driver safety plan from another facility; DHS duties - AB597

Alcohol and other drug assessments: Corr.Dept may establish and operate a treatment facility for providing court-ordered assessments and developing driver safety plans for inmates of a correctional facility; requiring one facility to accept and enforce driver safety plan from another facility; DHS duties - SB644

Alzheimer’s Family and Caregiver Support Program: DHS funding for respite care [A.Amdt.1: tribal residential facility and financial eligibility provisions added; A.Amdt.2: participation by tribe or band provisions added; A.Amdt.3: distribution limit modified] - AB787

Burial sites cataloged by the director of the SHSW and land contiguous to the site: procedure for owner of the land to challenge the existence of human remains in the site - AB620

Child or family support income withholding orders; deferred prosecution agreements re domestic abuse surcharge and GPS surcharge; certain DCF and DHS appropriations modified; home visitation program grants; references to Milwaukee County by population - AB440

Child or family support income withholding orders; deferred prosecution agreements re domestic abuse surcharge and GPS surcharge; certain DCF and DHS appropriations modified; home visitation program grants; references to Milwaukee County by population - SB317

Class ``B" permits and ``Class B" permits issued by DOR to certain tribes: provisions revised [S.Sub.Amdt.1: Sec. 3429m, r, 3432ut, vm; deleted by S.Amdt.2] - SB21

Columbus Day renamed Indigenous Peoples Day - AB475

Columbus Day renamed Indigenous Peoples Day - SB767

Contributions received by political parties, legislative campaign committees, independent expenditure committees, and referendum committees from corporations, cooperatives, and American Indian tribes: reporting requirements clarified re 2015 WisAct 117 - AB860

Contributions received by political parties, legislative campaign committees, independent expenditure committees, and referendum committees from corporations, cooperatives, and American Indian tribes: reporting requirements clarified re 2015 WisAct 117 - SB630

Corr.Dept to charge a fee to probationers, parolees, and persons on extended supervision who are placed with the county pending disposition of revocation proceedings; reimbursement to counties provisions modified [A.Sub.Amdt.1: further revisions, tribal governing bodies added] - AB522

Cosleeping with a child under 12 months while intoxicated and causing harm or death made a felony; CANPB to prepare and make available materials re safe sleep and cosleeping while intoxicated; providing the information to pregnant women or parents of newborns, pupils in one of grades 10 to 12, and other specified individuals required, immunity from liability provision - AB94

Cosleeping with a child under 12 months while intoxicated and causing harm or death made a felony; CANPB to prepare and make available materials re safe sleep and cosleeping while intoxicated; providing the information to pregnant women or parents of newborns, pupils in one of grades 10 to 12, and other specified individuals required, immunity from liability provision - SB46

Criminal justice coordinating council (CJCC) created in DOJ; council on offender re-entry in Corr.Dept eliminated; treatment alternatives and diversion (TAD) grant program changes, DOJ report required; statewide treatment court coordinator position in office of the director of state courts; home detention for probation authorized - AB52