Wisconsin Legislature: Income tax

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16); A.Sub.Amdt.1: further revisions, EITC provision removed, deletes 1050] - AB64

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16)] - SB30

EITC for recently married tax filers [Sec. 1048; original bill only] - AB64

EITC for recently married tax filers [Sec. 1048] - SB30

EITC: percent of federal credit eligible individuals may claim on state taxes modified [Sec. 1046, 1047; original bill only] - AB64

EITC: percent of federal credit eligible individuals may claim on state taxes modified [Sec. 1046, 1047] - SB30

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Jr8 AB5

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Jr8 SB5

EITC rate changed for taxable years beginning after 2017 - AB970

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB726

Emergency responder individual income tax credit created - SB32

Employer contributions to employee’s college savings account: corporate income and franchise tax credit created [S.Amdt.1: individual income tax credit provisions added] - SB75

Entrepreneurial tax credit access grants created - AB166

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - AB631

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - SB528

Freedom to Learn program created re grants to certain resident students enrolled in technical colleges or two-year UW System schools; manufacturing tax credit sunsetted - SB735

Gear and equipment purchases and mileage expenses of emergency responders: individual income tax credit created, conditions set - SB33

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779; A.Sub.Amdt.1: further revisions, 1775g, m, deletes 1776, 1777, 1778, 1779] - AB64

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779] - SB30

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - AB793

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - SB668

Homestead tax credit changes re income, property tax, and threshold income maximums; index for inflation provision - AB350

Household and dependent care services: individual income tax credit created for certain expenses - AB43

Household and dependent care services: individual income tax credit created for certain expenses - SB37

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167; original bill only] - AB64

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167] - SB30

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - AB869

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - SB706

Mattress recycling business: income and franchise tax credit created - SB106

Medical debt re costs for care of a spouse who dies: refundable individual income tax credit created - AB995

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - AB177

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - SB112

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049; original bill only] - AB64

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049] - SB30

Nonrefundable individual income tax credit for taxpayers below certain income thresholds created; fifth individual income tax bracket created - AB172

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - AB963

Parent of a stillbirth: refundable individual income tax credit created - AB195

Parent of a stillbirth: refundable individual income tax credit created - SB138

Personal property taxes paid by a small business: nonrefundable individual income tax credit and corporate income and franchise tax credit created - AB896

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - AB964

Research income and franchise tax credits made partially refundable [A.Sub.Amdt.1: Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - AB64

School district portion of property tax assessment for claimants over set age: refundable individual income tax credit created - AB892

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - AB64

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - SB30

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - AB64

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - SB30

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - AB951

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - SB854

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - AB143

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - SB91

Working families tax credit: must be full-year residents to be eligible [Sec. 1041, 9338 (5); A.Sub.Amdt.1: further revisions, provisions changed to sunset, 1041e, deletes 1041, 9338 (5)] - AB64

Working families tax credit: must be full-year residents to be eligible [Sec. 1041, 9338 (5)] - SB30

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - AB239

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17); original bill only] - AB64

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - SB208

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17)] - SB30

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

Adoption expenses re other states and countries: income tax subtraction modified to include [A.Sub.Amdt.1: Sec. 1016v, 9338 (13i)] - AB64

Adoption-related expenses: individual income tax deduction eligibility requirements revised - AB208

Adoption-related expenses: individual income tax deduction eligibility requirements revised - SB157

Alternative minimum tax repealed [A.Sub.Amdt.1: Sec. 1035m-p, 1036e-1037be, t, 1038m-r, 1040e, h, 1041s, 1050p-u, 1051g-1052u, 1088u, 1113u, 1125s, 1162m, n, 9338 (13p)] - AB64

Broadband expansion grant program revisions, reports and LAB provisions; eliminated requirement that local governments prepare a report before holding a public hearing on an ordinance or resolution authorizing a telecommunications, video, or broadband service facility; manufacturing and agricultural tax credit cannot be claimed on income over set amount - SB847

Federal pension benefits of certain retired federal employees exempt from taxation - AB1023

Higher education debt of small farm operators: reimbursement program and Small Farm Higher Education Debt Council created, DATCP and HEAB duties; individual income tax deduction created; LAB report required - AB284

Immediate family of law enforcement officer or firefighter killed in the line of duty: income tax exemption for amounts received to pay for expenses related to the death - AB619

Immediate family of law enforcement officer or firefighter killed in the line of duty: income tax exemption for amounts received to pay for expenses related to the death - SB664

Income tax changes re rates, brackets, and personal exemption; manufacturing and agricultural tax credit sunsetted - AB200

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - AB910

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1); A.Sub.Amdt.1: further revisions, exclude from taxable income distribution from IRA to charitable organization, 1160d] - AB64

Itemized deductions credit does not include adjustments under the federal alternative minimum tax [Sec. 1040, 9338 (6); original bill only] - AB64

Itemized deductions credit does not include adjustments under the federal alternative minimum tax [Sec. 1040, 9338 (6)] - SB30

Itemized deductions credit for nonresidents: calculation modified [Sec. 1039, 9338 (12)] - AB64

Itemized deductions credit for nonresidents: calculation modified [Sec. 1039, 9338 (12)] - SB30

Long-term care investment trust fund: DHS required to establish - AB596

Long-term care investment trust fund: DHS required to establish - SB758

Low income individuals who live in rural areas: individual income tax subtraction created, motor vehicle provision - AB890

Manufacturing and agricultural tax credit claim limit re adjusted gross income; general fund transfer to the Veterans Trust Fund - SB609

Olympic medal won by an individual: tax exemption for value of and payments from the U.S. Olympic Committee created - AB289

Olympic, Paralympic, and Special Olympics medals won by individuals: income tax exemption for value of and any payments from the U.S. Olympic Committee or Special Olympics Board of Directors [A.Sub.Amdt.1: Sec. 1023s, 9338 (16c)] - AB64

Psychiatry practice: individual income tax deduction created for certain income earned from - AB556

Student loans: income tax deduction for interest and principal paid created; lender notification to persons who made payments re total of additional principal and interest payments in a calendar year - AB933

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - AB734

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - SB620

income tax _ rateIncome tax — Rate

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1069