2019 - 2020 LEGISLATURE
March 26, 2020 - Introduced by Senators Kooyenga, Carpenter, Feyen,
and Tiffany, cosponsored by Representatives Macco,
Hutton, Horlacher, Katsma, Kerkman, Krug, Kurtz, Magnafici,
Pronschinske, Ramthun, Rohrkaste, Wichgers and Wittke. Referred to
Committee on Agriculture, Revenue and Financial Institutions.
1An Act relating to: filing individual tax returns for the 2019 taxable year.
Analysis by the Legislative Reference Bureau
This bill allows an individual to file his or her tax return and pay individual
income taxes for the 2019 taxable year no later than July 15, 2020, without incurring
interest or penalties. Current law requires an individual to file a tax return and pay
his or her taxes no later than April 15 following the taxable year. Returns filed and
payments made after that date are subject to interest and penalties.
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:
(1) Filing individual income tax returns.
Notwithstanding s. 71.03 (6) and (8) 4
and subch. XIII of ch. 71, for taxable years beginning after December 31, 2018, and 5
before January 1, 2020, an individual who is subject to the tax imposed under s. 71.02
may file the individual's tax return and pay the taxes on or before July 15, 2020, 2
without incurring interest or penalties.