Wisconsin Legislature: Franchise

Franchisor providing copy of offering circular to prospective franchisee: time period modified (remedial legislation) - SB371

Powersports vehicle manufacturers and distributors, including franchisors: provisions governing relationship between created; definition, forfeiture, and DATCP provisions - AB640

Powersports vehicle manufacturers and distributors, including franchisors: provisions governing relationship between created; definition, forfeiture, and DATCP provisions - SB363

franchise _ taxationFranchise — Taxation

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

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

Conservation easement donation to state or county: income and franchise tax deductions for fair market value created - AB177

Corporate income and franchise tax: combined reporting [S.Sub.Amdt.1 as amended by Senate; deleted by A.Sub. Amdt.1 or A.Amdt.1] - SB40

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

Corporate tax return or claim: DOR must disclose information re audit or settlement that increases corporation's tax liability by set amount - AB516

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

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

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

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

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

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

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

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

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

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

Income derived from manufacturing exempt from income and franchise taxes - SB569

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

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

Meat processing facility investment credit created - AB732

Meat processing facility investment credit created - SB425

Motor vehicles that use gasoline and ethanol mixtures, can run on alternative fuels, are equipped with an electric motor, or are neighborhood electric vehicles or hybrid-electric vehicles: income and franchise tax credits created; engine modification kit provision; DOT may erect and maintain business signs along state highways with ``E85" symbol - AB371

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of - SB90

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of; sunset provision - AB85

Nanotechnology: income and franchise tax credits created re certain related expenses - AB635

Nanotechnology: income and franchise tax credits created re certain related expenses - SB139

Nonprescription drugs: income and franchise tax credits created re sales and use taxes paid on purchase of - AB659

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

Real estate investment trust and regulated investment company, amounts paid to: disallowing certain deductions for income and franchise tax purposes - MR8 AB1

Real estate investment trust: certain transactions disregarded for income and franchise tax purposes - AB918

Real estate investment trust: certain transactions disregarded for income and franchise tax purposes - SB527

Rehabilitation of an income-producing historic building: state income and franchise tax credit revised - AB762

Rehabilitation of an income-producing historic building: state income and franchise tax credit revised - SB447

Rental and interest payments by businesses to related entities: individual income and corporate and franchise tax deductions added back when computing state total income [Conf. Sub.Amdt.1] - MR8 AB1

Research conducted in this state: corporate income and franchise tax credits for certain expenses; property tax, sales tax, and use tax exemptions for machinery and tangible personal property re manufacturing or biotechnology research - AB770

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid - AB138

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid - SB94

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid - AB559

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid - SB313

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

Technology training for employees: income and franchise tax credits created; definition provided - AB540

Technology zone tax credits: Comm.Dept may allocate unallocated airport development zone tax credits; conditions set [A.Sub.Amdt.1: further revisions, allocation to agricultural development zone, airport development zone designated] - AB789

Technology zone tax credits: Comm.Dept may allocate unallocated airport development zone tax credits; conditions set - SB453

Veterans service organization chartered under federal law: corporate income and franchise tax exemptions created [Enrolled SB-40: Sec. 2019, 9341 (2)] - SB40

WHEFA bonds: nonrefundable individual and corporate income and franchise tax credits created re interest income; educational institution and facilities definitions revised re Wisconsin Association of Independent Colleges and Universities - AB65

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions - AB235

Workplace wellness tax credit created [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1] - SB40

fraternal organizationFraternal organization, see Benevolent association

fraudFraud, see also Advertisement — Fraudulent

Counterfeit or altered identification documents: manufacturing, distributing, or selling for specified purposes made a felony; ``racketeering activity" provisions - SB465

Customer access to toilet facility designated for use by employees of a retail establishment: permitting use by customers with certain medical conditions required; forfeiture, civil liability immunity, and forged statement provisions - AB859

False claims submitted by contractor or vendor to state or local government: penalty created; treble damages in certain cases; qui tam [whistleblower] provisions; AG duties [Sec. 112, 117, 635, 667, 680-682, 1903, 2524, 2529-2531, 2540, 2646, 2902, 2904, 2984, 3751, 3753-3756, 3775, 9329 (2)] - SB40

False report of a crime: knowingly making or causing another person to make prohibited, misdemeanor and felony penalties; court may order convicted person to reimburse certain costs to the responding law enforcement or emergency response agency - AB699

False representations in communications with legislators re representing a constituent, forfeiture provision - AB661

Fraud by W-2 participants: counties and tribal governing bodies may create programs to investigate [Enrolled SB-40: Sec. 453m, 1465m] - SB40

Fraud, waste, and mismanagement in state government: LAB to maintain a toll-free telephone number with voice mail to receive reports [S.Amdt.1: LAB may refer a report to a state department, board, commission, or independent agency for investigation] - SB86

Lottery and gaming property tax credit: DOR distribution of penalty imposed on ineligible person who knowingly made a false claim - AB642

MA false claim recoveries; treble damages in certain cases; qui tam [whistleblower] provisions; AG duties [Enrolled SB-40: Sec. 635, 1629m, 2902, 2904, 3751, 3753-3756, 3775, 9329 (2)] - SB40