Wisconsin Legislature: Income tax

Commercial quadricycle: definition, ordinance exception allowing consumption of alcohol beverages on, and prohibiting driver from consuming alcohol, penalty provisions [A.Sub.Amdt.1: further revisions] - AB169

Ignition interlock device: court to order for first OWI offense regardless of alcohol concentration - AB738

Occupational license eligibility revised when operating privilege is suspended or revoked in certain cases - SB430

OWI penalties for first and second offenses revised, BAC provision; JRCCP report - AB68

OWI penalties for first and second offenses revised, BAC provision; JRCCP report - SB58

OWI penalties for seventh or subsequent conviction revised, causing injury and operating a commercial motor vehicle provisions; phlebotomists authorized to draw blood for alcohol and controlled substance testing; JRCCP report [A.Amdt.1: definition of injury added; A.Amdt.2: court may impose less than minimum sentence under certain conditions] - AB180

OWI penalties for seventh or subsequent conviction revised, causing injury and operating a commercial motor vehicle provisions; phlebotomists authorized to draw blood for alcohol and controlled substance testing; JRCCP report - SB174

Search warrant: court, with probably cause, may authorize re OWI violations - AB273

Underage person prohibited on school premises with detectable alcohol concentration in blood or breath, forfeiture provision; school administrator's written permission to have alcohol on school premises does not apply to underage persons - SB462

Capital losses: treatment of federalized; JSCTE appendix report - AB132

Capital losses: treatment of federalized; JSCTE appendix report - SB122

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - AB285

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - SB253

Economic development surcharge eliminated for farming, partnerships, and individuals [A.Sub.Amdt.1: Sec. 1501d-s, 9337 (2u)] - AB40

Employer charged a fee for every full time employee receiving benefits under the food stamp program or BadgerCare Plus: DHS and DOR required to develop and implement, EITC provision, and report to JCF required - AB887

Entertainer surety bond revised [A.Sub.Amdt.1: further revisions, travel expenses provision added] - AB107

Gain from small business stock: federal tax treatment adopted [A.Sub.Amdt.1: Sec. 1297h, 1298n, s, 1453e] - 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

Interest rate on tax overpayments or underpayments modified [A.Sub.Amdt.1: Sec. 1440e, 1444d, 9337 (4i); A.Amdt.3: further revisions, other taxes included, 1500f, j, 1508r, 1896w, 1897h, j, 1961n] - AB40

Internal Revenue Code changes adopted re retirement plans, health care spending, pension funding, and related expenditures; JSCTE appendix report [Sec. 1288-1297, 1353-1372, 1374-1383, 1399-1408, 1409-1418] - AB40

Net operating loss provisions revised [A.Sub.Amdt.1: Sec. 1304h, he, 9337 (4d)] - AB40

Single-owner entities disregarded as separate entities for income tax purposes: sales and use tax provisions apply to room tax, local food and beverage tax, local rental car tax, and state rental vehicle fee [Sec. 1277, 1502, 1503, 1504, 9437 (3)] - AB40

State agencies to share specified data with DOR for debt collection and state tax purposes; confidentiality provision [Sec. 733, 940, 1218, 1278, 1718, 1721, 2164, 2165] - 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

Two-thirds vote of members present and voting required for certain tax rate increases; joint resolution requiring a statewide advisory referendum on a tax increase provision. Constitutional amendment (1st consideration) - AJR79

WRS benefits and administration updated to conform to the Internal Revenue Code; JSCRS appendix report [Sec. 696-698, 700-704, 707-709, 710, 712, 717, 718, 720-725, 732, 734-736, 739-745, 750-752, 754, 755-758] - AB40

Academic Excellence Higher Education Scholarship: amount awarded increased, individual income tax credit created, number of scholarships awarded each academic year reduced, and required grade point average and ACT scores modified; conditions specified - AB697

Aging natural cheese: property tax and income tax credit provisions [A.Sub.Amdt.1: Sec. 1278n, p, 1287g, h, 1345g, h, 1396g, h, 9337 (4q); deleted by A.Amdt.3] - AB40

Angel investment tax credits: limit on total amount all taxpayers may claim eliminated [Sec. 1344, 1457] - AB40

Community development financial institution (CDFI): income and franchise tax credits created; WEDC duties and definitions - SB43

Community development financial institution (CDFI): income and franchise tax credits created; WEDC duties and definitions - AB63

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, hospital staff privileges, 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 - AB754

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, hospital staff privileges, and Injured Patients and Familes 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 - SB546

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - AB285

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - SB253

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

Early state seed investment and angel investment tax credits: claim amounts increased, eligibility for certification as a new business venture, transfer of angel credit to another Wisconsin taxpayer, and factors to consider when certifying an investment fund manager; tax credit created re purchases made from qualified new business venture - SB696

Education expenses credit created re tuition expenses at public and private elementary and secondary schools - AB195

Education expenses credit created re tuition expenses at public and private elementary and secondary schools - SB170

EITC: changes made by 2011 WisAct 32 restored to former law re percentage of the federal credit - AB233

Electronic medical records: income and franchise tax credits health care providers may claim for hardware or software sunsetted [Sec. 1345, 1396, 1432] - AB40

Entrepreneurial tax credit access grants created - AB47

Entrepreneurial tax credit access grants created - SB53

Fraudulent or reckless claims for EITC or homestead tax credit: individual prohibited from filing a claim for certain number of years [Sec. 1444, 9337 (6); A.Sub.Amdt.1: further revisions, farmland preservation credit added] - AB40

Full-time employment incentive credit created - AB832

Historic rehabilitation tax credit revised [A.Sub.Amdt.1: Sec. 1348eb-ef, 1398fh-fs, 1434fg-fs] - AB40

Hospitality business advertising: income and franchise tax credits created - AB16

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