Wisconsin Legislature: Income tax

Early stage seed and angel investment credits revised; WiSys Technology Foundation, Inc. grants appropriation modified re Wisconsin Small Company Advancement program; certain positions at U.W. Milwaukee and U.W. Madison authorized; WEDC to issue bonds and notes up to set amount re venture capital funds - AB191

Early stage seed and angel investment tax credits: refund provision - AB20

Early stage seed and angel investment tax credits: refund provision - SE1 AB15

Early stage seed and angel investment tax credits: refund provision - SE1 SB15

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114] - AB40

Early stage seed or angel investment income and franchise tax credit holding period [Sec. 1864, 1873, 2003, 2114] - SB27

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884; A.Sub.Amdt.1: further revisions] - AB40

EITC: percentage of federal credit that may be claimed changed [Sec. 1883, 1884] - SB27

Entrepreneurial tax credit access grants created - AB90

Entrepreneurial tax credit access grants created, WEDC duties - SE1 AB16

Entrepreneurial tax credit access grants created, WEDC duties - SE1 SB16

Film production services tax credit application fee revised - SE1 AB3

Film production services tax credit application fee revised - SE1 SB3

Film production tax credit administration transferred from Comm.Dept to Tour.Dept [Sec. 1874-1877, 2004-2007, 2115-2118, 3368] - AB40

Green data center: income and franchise tax credits created - AB61

Green data center: income and franchise tax credits created - SB31

Health savings account: nonrefundable individual income tax credit created - JR1 AB2

Health savings account: nonrefundable individual income tax credit created [S.Sub.Amdt.1: further revisions, adopting Internal Revenue Code provisions for state income and franchise tax purposes] - JR1 SB2

Hiring persons not legally in the U.S.: companies are ineligible for income and franchise tax credits, property tax exemptions, public works contracts, and local governmental unit loans or grants for seven years - SB137

Hiring unemployed individuals: income and franchise tax credits created - SB201

Hospitality business advertising outside the state: income and franchise tax credit created - AB205

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created - SB227

Internal Revenue Code: recent changes adopted re tax credit bonds, Roth IRAs, annuity contracts, and long-term care annuities [Sec. 1753, 1890, 1891, 1897, 2013, 2014; A.Sub.Amdt.1: further revisions, 1752n, 1753d, 1889p, 1890d, n, 1891d, 1896n, 1897d, 2012n, 2013d, n, 2014d] - AB40

Jobs tax credit: amount of credits allocated increased - AB16

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] - AB40

Jobs tax credit changed from annual to continuing appropriation [Sec. 771, 9441 (1)] - SB27

Jobs tax credit: refund date modified [A.Sub.Amdt.1: original provisions deleted, WEDC duty and maximum increased] - AB1

Jobs tax credit: refund date modified - SB5

Livestock premises registration program DATCP grant; income and franchise tax credits created for livestock identification tags and tag-reading equipment - AB489

Livestock premises registration program DATCP grant; income and franchise tax credits created for livestock identification tags and tag-reading equipment [S.Sub.Amdt.1: further revisions, appropriation and budget proposal requirement added, tax credits and grant provisions deleted] - SB396

Lumber manufacturing facility: income and franchise tax credits created re modernization and expansion - AB360

Private school tuition, grades K-12: nonrefundable individual income tax credit created - AB112

Private school tuition, grades K-12: nonrefundable individual income tax credit created - SB69

Property tax credit for veterans and surviving spouses: definition of ``principal dwelling" revised - SB512

Qualified production activities credit created re manufacturing property and agricultural property [A.Sub.Amdt.1: Sec. 1755g, 1881n, 1887d, 1889n, 1896f, 2011d, 2012d, 2013f, 2015e, 2122d, 2123d, 2184n] - AB40

Qualified production activities credit created re manufacturing property and agricultural property - AB171

Qualified production activities credit created re manufacturing property and agricultural property - SB123

Qualified production activities credit: technical changes - AB638

Qualified production activities credit: technical changes - SB526

Qualified research expenses re designing internal combustion engines for vehicles: income and franchise tax credits revised; JSCTE appendix report - AB732

Relocated business credit created [A.Sub.Amdt.2: further revisions, income and franchise tax deductions and DOR duties added] - JR1 AB3

Relocated business credit created - JR1 SB3

Small business: income and franchise tax credits created [A.Sub.Amdt.1: further revisions, small business provisions removed, jobs creation income and franchise tax deductions created] - JR1 AB7

Small business: income and franchise tax credits created - JR1 SB7

Steve Hilgenberg Community Development Credit: income and franchise tax credits for investments in a community development financial institution (CDFI) created; WEDC duties; sunset and expansion provisions - SE1 AB17

Supply chain tax credits created re goods and services purchased from Wisconsin vendors - AB15

TANF funding increase to support EITC - AB58

TANF funding increase to support EITC [Conf.Sub.Amdt.1: further revisions] - JR1 AB11

TANF funding increase to support EITC - JR1 AB13

TANF funding increase to support EITC - JR1 SB11

TANF funding increase to support EITC - JR1 SB12

Tax credits awarded by WEDC or the former Comm.Dept and related to economic development: creating a program for sale or transfer of re counties with persistent high unemployment - AB376

Tax credits awarded by WEDC or the former Comm.Dept and related to economic development: creating a program for sale or transfer of re counties with persistent high unemployment - SB291

Tax-option corporation is eligible for angel investment credits [Sec. 1872; original bill only] - AB40

Tax-option corporation is eligible for angel investment credits [Sec. 1866, 1872] - SB27

Thermal biomass heating system: creating nonrefundable individual and corporate income and franchise tax credits for the purchase and installation of - AB358

Unemployed disabled veterans: income and franchise tax credits for hiring created - AB437

Unemployed disabled veterans: income and franchise tax credits for hiring created - SB369

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions - AB220

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions - SB164

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions - SE1 AB5

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions - SE1 SB5

income tax _ deductionIncome tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead credit

Adoption expenses incurred by an individual who claims the federal tax credit: nonrefundable individual income tax credit created; JSCTE appendix report - AB287

Bonus depreciation: federal law changes adopted for state income and franchise tax purposes - SB14

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 1866, 2862; A.Sub.Amdt.1: further revisions] - AB40

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 2862] - SB27

College savings programs and College Savings Program Board transferred to DOA from Office of the State Treasurer [Sec. 74-77, 207, 208, 758-766, 868, 904-907, 1756-1760, 3491, 3492, 9149 (1); A.Sub.Amdt.1: further revisions, certain family members who are not account members allowed to contribute and claim deductions, 9341 (5f)] - AB40

College tuition and expenses program and college savings program: authorized contributor who is not the account owner may claim income tax deduction; JSCTE appendix report - AB185

Compensation for innocent convicts re claims against the state: per year amount increased, cap on total amount eliminated, and income tax exemption created; JSCTE appendix report - AB168

Compensation for innocent convicts re claims against the state: per year amount increased, cap on total amount eliminated, and income tax exemption created; JSCTE appendix report - SB141

Contaminated and abandoned wells compensation program: individual income tax subtract modification created; JSCTE appendix report - AB47

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report - AB466

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report - SB364

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - AB213

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - AB277

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - SB203

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - SE1 AB6

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - SE1 SB6

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report - AB33

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report - SB302

Parental assistance health care expenses account: individual income tax deduction for deposits to the account created, withdrawal for uses other than allowed purposes provisions; DHS to request certain Medicaid waiver; JSCTE appendix report - AB282

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 - AB52

Public affairs network loan guarantee program created in WHEDA re broadcasting proceedings of the Legislature; income tax exemption [A.Sub.Amdt.1: Sec. 1755d, 1896d, 2015d, 2840m, 2846c-r; A.Amdt.1 to A.Amdt.1: further revisions] - AB40

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report - AB280

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report - SB171