2017 - 2018 LEGISLATURE
February 13, 2018 - Introduced by Representatives C. Taylor, Brostoff, Young,
Kolste, Berceau, Anderson, Crowley, Sargent, Sinicki, Ohnstad, Fields,
Subeck and Wachs, cosponsored by Senators Johnson, L. Taylor, Larson and
Bewley. Referred to Committee on Ways and Means.
1An Act to amend
71.07 (9r) (b) 1m. b. of the statutes; relating to: claiming the
2historic rehabilitation tax credit for replacing windows to remediate a lead
Analysis by the Legislative Reference Bureau
This bill allows an individual to claim the historic rehabilitation tax credit for
25 percent of the costs incurred to remove and replace windows in the individual's
personal residence, if that residence is historic property, in order to remediate a lead
hazard. Under current law, an individual may claim the historic rehabilitation tax
credit in an amount equal to 25 percent of the costs of preserving or rehabilitating
the individual's historic property located in this state if the property is the
individual's personal residence. Current law does not allow the homeowner to claim
the credit for removing and replacing windows.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
71.07 (9r) (b) 1m. b. of the statutes is amended to read:
(b) 1m. b. The interior of a window sash if work is done to the exterior 6
of the window sash. For purposes of this subd. 1m. b., the rehabilitation work done
1on the interior and exterior of the window sash includes removing and replacing the
2window to remediate a lead hazard.
(1) This act first applies to property placed in service after January 1, 2018.