Wisconsin Legislature: Income tax

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] [original bill only] - AB68

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] - SB111

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credit created - AB257

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credit created - SB263

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - AB1113

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - SB1100

Work opportunity tax credit created [Sec. 1296, 1314, 1348, 1354, 1380, 1383] [original bill only] - AB68

Work opportunity tax credit created [Sec. 1296, 1314, 1348, 1354, 1380, 1383] - SB111

income tax _ deductionIncome tax — Deduction, see also Capital gains tax; Military personnel — Exemption from taxation

Active duty pay of National Guard members: income tax deduction [Sec. 1253, 1254] [original bill only] - AB68

Active duty pay of National Guard members: income tax deduction [Sec. 1253, 1254] - SB111

Apprenticeships and youth apprenticeships revisions; JSCTE appendix report - AB973

Apprenticeships and youth apprenticeships revisions; JSCTE appendix report - SB981

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - AB1098

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - SB1066

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB223

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - SB246

First-time homebuyer savings account provisions created [Sec. 1240, 1264, 1317, 1318, 1400, 9337 (9)] [original bill only] - AB68

First-time homebuyer savings account provisions created [Sec. 1240, 1264, 1317, 1318, 1400, 9337 (9)] - SB111

Hazard pay grant program in DWD created and individual income tax subtraction created; JSCTE appendix report; additional funding for UW System and DPI special education aid - AB1152

Hazard pay grant program in DWD created and individual income tax subtraction created; JSCTE appendix report; additional funding for UW System and DPI special education aid - SB1068

Income tax subtraction for certain reserve components of the armed forces and National Guard: applicability expanded - AB16

Income tax subtraction for certain reserve components of the armed forces and National Guard: applicability expanded - SB12

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report [A.Sub.Amdt.3: further revisions, allocations from the coronavirus relief fund excluded from taxable income; A.Amdt.3 to A.Sub.Amdt.3: income from grants issued by a state agency or WEDC re COVID-19 are not taxable; A.Amdt.1 to A.Amdt.3 to A.Sub.Amdt.3: removes state agency grants] - AB2

Medical care insurance income tax deduction for self-employed individuals modified; JSCTE appendix report - AB40

Medical care insurance income tax deduction for self-employed individuals modified; JSCTE appendix report - SB42

Medical care insurance paid by self-employed individuals: income tax subtraction modified [Sec. 1245-1251, 1255-1259, 1297] [original bill only] - AB68

Medical care insurance paid by self-employed individuals: income tax subtraction modified [Sec. 1245-1251, 1255-1259, 1297] - SB111

Municipal utility arrearage paid by owner on behalf of a tenant: income tax deduction created - AB252

Municipal utility arrearage paid by owner on behalf of a tenant: income tax deduction created - SB258

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report - AB327

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report [S.Amdt.1: further revisions] - SB339

Pension payments received from WRS by protective occupation participants: income tax exemption, conditions specified; JSCTE appendix report - SB498

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1261, 1262] [original bill only] - AB68

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1261, 1262] - SB111

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - AB267

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - SB290

Restaurant Revitalization Fund grant: income and franchise tax exemption created; JSCTE appendix report [A.Amdt.1: tax-option corporation and partnership provision added] - AB717

Restaurant Revitalization Fund grant: income and franchise tax exemption created; JSCTE appendix report - SB690

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB519

Retirement plan payments or distributions: individual income tax exemption revised; JSCTE appendix report - AB319

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - AB869

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - SB872

Segal AmeriCorps education award: individual income tax subtraction [Sec. 1263; A.Sub.Amdt.2: Sec. 245] - AB68

Segal AmeriCorps education award: individual income tax subtraction [Sec. 1263] - SB111

Tuition expenses for a DWD approved apprenticeship program: individual income tax deduction created; JSCTE appendix report - AB115

Tuition expenses for a DWD approved apprenticeship program: individual income tax deduction created; JSCTE appendix report - SB125

UC received in 2020 and 2021: income tax exemption created; JSCTE appendix report - AB268

UC received in 2020 and 2021: income tax exemption created; JSCTE appendix report - SB267

income tax _ rateIncome tax — Rate

Individual income tax brackets reduced and rates modified - AB78

Individual income tax brackets reduced and rates modified - SB58

Individual income tax: rate on 3rd tax bracket reduced [A.Sub.Amdt.2: Sec. 247-249] - AB68

Individual income tax rates for tax year 2022 decreased and post-2022 rate determination modified; JSCTE appendix report - SB1049

income tax _ returnIncome tax — Return

Filing individual income tax returns: adopting federal law changes to extend time without incurring interest or penalties [A.Sub.Amdt.2: further revisions, adopting federal due date, whenever it may be in the future] - AB18

Filing individual income tax returns: adopting federal law changes to extend time without incurring interest or penalties - SB9

Individual income tax return: DOR required to include questions re health care coverage, OCI provision - AB929

Individual income tax return: DOR required to include questions re health care coverage, OCI provision - SB885

Laws under DOR’s purview: enforcement and administration changes; JRCCP may report - AB250

Laws under DOR’s purview: enforcement and administration changes; JRCCP may report - SB285

WEDC and DOR agreement re tax returns and related documents [Sec. 1394, 1395] [original bill only] - AB68

WEDC and DOR agreement re tax returns and related documents [Sec. 1394, 1395] - SB111

Wisconsin State Firefighters Memorial, Inc.: permanent individual income tax checkoff created - AB308

Wisconsin State Firefighters Memorial, Inc.: permanent individual income tax checkoff created - SB321

incontinent productsIncontinent products, see Sales tax — Exemption

independent livingIndependent living, see Persons with disabilities

indexationIndexation, see Inflation

indiaIndia, see International relations

indian gaming and compactsIndian gaming and compacts

Indian gaming receipts to certain DNR programs eliminated; grants to schools that replace team logos, mascots, and names associated with American Indians; appointing a director of Native American affairs; grants to tribes or bands; tribal elderly transportation grant; tribal economic development [Sec. 93, 99, 290, 316, 336-340, 365, 460, 465, 478-481, 483-487, 522, 1497, 2004, 2505, 2837-2841] [original bill only] - AB68

indians and tribal issuesIndians and tribal issues, see also Great Lakes Inter-Tribal Council

American Indian studies: curriculum requirements for public schools, independent charter schools, and private schools participating in a parental choice program; teaching license requirement [Sec. 2012, 2030, 2047, 2114, 2140, 2169, 2170] [original bill only] - AB68

Annual charter school authorizer report eliminated; per pupil payment to independent charter school authorized by tribal college revised; Early College Credit Program to include high school pupils at independent charter schools [Sec. 312, 422, 1708, 2029, 2034-2037, 2039-2041, 2045, 2053, 2076-2086, 2088-2090, 2172-2174, 9334 (10), 9434 (3)] [original bill only] - AB68

Apprenticeship grants for tribal college students created; TCS Board and HEAB to award - AB275

Apprenticeship grants for tribal college students created; TCS Board and HEAB to award - SB157

Battery or threats to cause bodily harm to a person or family member of a person who is an advocate re tribal court proceedings made a felony - AB427

Battery or threats to cause bodily harm to a person or family member of a person who is an advocate re tribal court proceedings made a felony - SB420

Body cameras: grants for law enforcement agencies to purchase, conditions specified [A.Amdt.1: "law enforcement agency" definition added; A.Amdt.1: appropriation deleted and funding revised] - AB335

Charter schools authorized by the College of Menominee Nation or the Lac Courte Oreilles Ojibwa Community College: limit eliminated - AB721

Charter schools authorized by the College of Menominee Nation or the Lac Courte Oreilles Ojibwa Community College: limit eliminated [S.Amdt.1: “Ojibwa Community College” changed to “Ojibwe College”] - SB695

Civil liability exemption for entities re failure to act resulting in person's exposure to COVID-19 [A.Amdt.1: tribal government and tribal entity added] - AB1

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - AB534

DCF grants to support foster parents and children created by 2017 WisAct 260 made permanent [Sec. 396, 915] [original bill only] - AB68

DCF grants to support foster parents and children created by 2017 WisAct 260 made permanent [Sec. 396, 915] - SB111