Wisconsin Legislature: Legislature — Tax Exemptions, Joint Survey Committee on

College savings account individual tax treatment and employee college savings account contribution credit revisions; JSCTE appendix report - AB793

College savings account individual tax treatment and employee college savings account contribution credit revisions; JSCTE appendix report - SB752

Cranberry research station property tax exemption created; JSCTE appendix report [Sec. 1285, 9337 (12)] - AB43

Cranberry research station property tax exemption created; JSCTE appendix report [Sec. 1285, 9337 (12); S.Sub.Amdt.2: further revisions, Sec. 321, 9337 (1); S.Amdt.13: Wisconsin Cranberry Research and Education Foundation in Jackson County specified] - SB70

Diapers and feminine hygiene products: sales and use tax exemption created; JSCTE appendix report [Sec. 1575-1577, 1586, 1587, 1601, 9437 (5)] - AB43

Diapers and feminine hygiene products: sales and use tax exemption created; JSCTE appendix report - AB226

Diapers and feminine hygiene products: sales and use tax exemption created; JSCTE appendix report [Sec. 1575-1577, 1586, 1587, 1601, 9437 (5)] [original bill only] - SB70

Diapers and feminine hygiene products: sales and use tax exemption created; JSCTE appendix report - SB219

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1372, 1373] - AB43

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1372, 1373] [original bill only] - SB70

Dividends received from related corporations: income and franchise tax deduction revised; JSCTE appendix report [Sec. 1454, 1455, 1496, 9337 (7)] - AB43

Dividends received from related corporations: income and franchise tax deduction revised; JSCTE appendix report [Sec. 1454, 1455, 1496, 9337 (7)] [original bill only] - SB70

Electric vehicle charging stations: person supplying electricity exempt from public utility regulation; prohibitions on local governments and state agencies from owning, operating, managing, or leasing; excise tax on electric vehicle charging, residence exception; JRCCP may report - AB846

Electric vehicle charging stations: person supplying electricity exempt from public utility regulation; prohibitions on local governments and state agencies from owning, operating, managing, or leasing; excise tax on electric vehicle charging, residence exception; JRCCP may report [S.Amdt.1: ownership or operation by state agency provision modified, station permit changed to registration; S.Amdt.2: further revisions, charging tax modified; A.Amdt.1: local government cannot require private developer to install] - SB791

Electricity and natural gas sold for residential use: sales and use tax exemption expanded; JSCTE appendix report - AB20

Electricity and natural gas sold for residential use: sales and use tax exemption expanded; JSCTE appendix report - SB22

Employee ownership conversion costs tax credit created, capital gain exemption; JSCTE appendix report - AB1217

Energy systems: sales tax exemption modified; JSCTE appendix report [Sec. 1596-1598, 9437 (1)] - AB43

Energy systems: sales tax exemption modified; JSCTE appendix report [Sec. 1596-1598, 9437 (1)] [original bill only] - SB70

Farm-raised deer sales and use tax exemption repealed; JSCTE appendix report [Sec. 1600, 9437 (6)] - AB43

Farm-raised deer sales and use tax exemption repealed; JSCTE appendix report [Sec. 1600, 9437 (6)] [original bill only] - SB70

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB285

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - SB281

Firearms, including accessories, attachments, parts, and ammunition: sales tax exemption created; JSCTE appendix report - AB1160

First-time homebuyer savings account provisions created; JSCTE appendix report [Sec. 1371, 1382, 1442, 1443, 1537, 9337 (6)] - AB43

First-time homebuyer savings account provisions created; JSCTE appendix report [Sec. 1371, 1382, 1442, 1443, 1537, 9337 (6)] [original bill only] - SB70

Gender-neutral terminology and gender-neutral marriage and parental rights adopted; JSCTE appendix report - AB1000

Gender-neutral terminology and gender-neutral marriage and parental rights adopted; JSCTE appendix report - SB907

Gun safes, trigger locks, and barrel locks: sales and use tax exemption created; JSCTE appendix report [Sec. 1604] - AB43

Gun safes, trigger locks, and barrel locks: sales and use tax exemption created; JSCTE appendix report - AB352

Gun safes, trigger locks, and barrel locks: sales and use tax exemption created; JSCTE appendix report [Sec. 1604] [original bill only] - SB70

Gun safes, trigger locks, and barrel locks: sales and use tax exemption created; JSCTE appendix report - SB353

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - AB386

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - SB435

Individual income tax rates and brackets: changes phased-in; JSCTE appendix report - AB262

Individual income tax subtraction for payments or distributions for qualified retirement plans or certain IRAs increased and expanded; JSCTE appendix report - AB1021

Individual income tax subtraction for payments or distributions for qualified retirement plans or certain IRAs increased and expanded; JSCTE appendix report - SB978

Internal Revenue Code changes made by specified federal acts adopted; JSCTE appendix report [A.Sub.Amdt.1: further revisions] - AB406

Internal Revenue Code changes made by specified federal acts adopted; JSCTE appendix report - SB389

Local professional baseball park district: changes to governing board, general powers, and duties; lease and nonrelocation agreements; state grant, local government payments, short-term loans, and segregated fund re facilities improvements; sales and use tax exemption; report required; JSCTE appendix report [A.Amdt.1: Milwaukee County sales tax and pension obligation bonds provisions added, redevelopment report required; S.Sub.Amdt.1: further revisions, LAB audit, ticket surcharge, and Milwaukee County pension bonds and sales tax provisions added, local government payments changed, redevelopment report] - AB438

Local professional baseball park district: changes to governing board, general powers, and duties; lease and nonrelocation agreements; state grant, local government payments, short-term loans, and segregated fund re facilities improvements; sales and use tax exemption; report required; JSCTE appendix report - SB483

Local professional baseball park district: sales tax authority eliminated, grant from DOA for maintenance, property and sales tax exemptions, and other revisions; JSCTE appendix report [Sec. 84, 155, 483, 526, 539, 1213, 1215, 1282, 1590, 1595, 1611-1614, 1639, 2464-2478, 2480-2485, 2498-2501, 2733, 9337 (14)] - AB43

Local professional baseball park district: sales tax authority eliminated, grant from DOA for maintenance, property and sales tax exemptions, and other revisions; JSCTE appendix report [Sec. 84, 155, 483, 526, 539, 1213, 1215, 1282, 1590, 1595, 1611-1614, 1639, 2464-2478, 2480-2485, 2498-2501, 2733, 9337 (14)] [original bill only] - SB70

Marijuana legalization: recreational use amount limited; production, processing, and selling permit; medical marijuana registry; drug screening and testing; employment discrimination; excise tax and community reinvestment fund provisions; JRCCP may report; JSCTE appendix report; JLC study [Sec. 267, 268, 419, 523, 537, 598, 1023, 1128, 1156, 1157, 1174, 1180, 1544, 1602, 1730-1732, 1735, 1896, 1898, 1925, 1926, 1942, 2023, 2024, 2043, 2294, 2319, 2320, 2581, 2666, 2786, 3317, 3319-3323, 3325-3333, 3341, 3343-3349, 3355, 3356, 3362-3365, 3374, 9128 (1)] - AB43

Marijuana legalization: recreational use amount limited; production, processing, and selling permit; medical marijuana registry; drug screening and testing; employment discrimination; equity grants; excise tax; law enforcement training program; JRCCP may report; JSCTE appendix report - AB506

Marijuana legalization: recreational use amount limited; production, processing, and selling permit, medical marijuana registry; drug screening and testing; employment discrimination; excise tax and community reinvestment fund provisions; JRCCP may report; JSCTE appendix report; JLC study [Sec. 267, 268, 419, 523, 537, 598, 1023, 1128, 1156, 1157, 1174, 1180, 1544, 1602, 1730-1732, 1735, 1896, 1898, 1925, 1926, 1942, 2023, 2024, 2043, 2294, 2319, 2320, 2581, 2666, 2786, 3317, 3319-3323, 3325-3333, 3341, 3343-3349, 3355, 3356, 3362-3365, 3374, 9128 (1)] [original bill only] - SB70

Marijuana legalization: recreational use amount limited; production, processing, and selling permit; medical marijuana registry; drug screening and testing; employment discrimination; equity grants; excise tax; law enforcement training program; JRCCP may report; JSCTE appendix report - SB486

Medical cannabis program created; Office of Medical Cannabis Regulation created in DHS; grower, producer, and testing laboratory licenses ; patient and caregiver registry; dispensaries, prescription drug monitoring program, child placement and custody, fair employment law, UI, WC, open housing law, sales tax exemption, and criminal penalty provisions; reports from JRCCP, JSCTE, and DOA - AB1040

Overtime wages and certain bonuses: individual income tax exemption created; JSCTE appendix report - AB938

Overtime wages and certain bonuses: individual income tax exemption created; JSCTE appendix report - SB869

Personal property tax eliminated; state payments to taxing jurisdictions and technical changes; JSCTE appendix report - AB2

Personal property tax eliminated; state payments to taxing jurisdictions and technical changes; JSCTE appendix report - SB2

Personal property tax eliminated; state payments to taxing jurisdictions and technical changes; railroad company license fee personal property tax exemption; JSCTE appendix report - AB245

Personal property tax eliminated; state payments to taxing jurisdictions and technical changes; railroad company license fee personal property tax exemption; JSCTE appendix report - SB301

Personal property tax exemption on a telephone company’s tangible personal property; JSCTE appendix report - AB371

Personal property tax exemption on a telephone company’s tangible personal property; JSCTE appendix report - SB323

Personal property tax repealed; state payments to taxing jurisdictions, exemption for railroad companies, and technical changes provisions; JSCTE appendix report [Sec. 123, 536, 1160-1163, 1189, 1235, 1236, 1242, 1249, 1250, 1277-1280, 1284, 1286-1313, 1317-1328, 1330-1351, 1412-1416, 1421, 1431, 1444, 1476-1480, 1519, 1541, 1543, 1546-1551, 1553-1556, 1561-1563, 1566-1568, 1570, 1579, 1580, 1593, 1594, 1599, 1645, 1648, 1662, 1664-1669, 2370, 3204, 3396] - AB43

Personal property tax repealed; state payments to taxing jurisdictions, exemption for railroad companies, and technical changes provisions; JSCTE appendix report [Sec. 123, 536, 1160-1163, 1189, 1235, 1236, 1242, 1249, 1250, 1277-1280, 1284, 1286-1313, 1317-1328, 1330-1351, 1412-1416, 1421, 1431, 1444, 1476-1480, 1519, 1541, 1543, 1546-1551, 1553-1556, 1561-1563, 1566-1568, 1570, 1579, 1580, 1593, 1594, 1599, 1645, 1648, 1662, 1664-1669, 2370, 3204, 3396] [original bill only] - SB70

Precious metals bullion: sales tax exemption created; JSCTE appendix report - AB29

Precious metals bullion: sales tax exemption created; JSCTE appendix report - SB33

Property tax assessments and assessment practices changes: assessor certification, expert assessment help, full valuation, complaint requirement, Board of Review training, and recreational mobile homes; JSCTE appendix report - AB1228

Property tax exemption for WHEDA headquarters; JSCTE appendix report [Sec. 1283, 9337 (1)] - AB43

Property tax exemption for WHEDA headquarters; JSCTE appendix report - AB1126

Property tax exemption for WHEDA headquarters; JSCTE appendix report [Sec. 1283, 9337 (1)] [original bill only] - SB70

Property tax exemption for WHEDA headquarters; JSCTE appendix report - SB1023

Qualified retirement plans and certain IRAs: increase income tax subtraction and expand eligibility; JSCTE appendix report [Sec. 1367, 1368, 1380, 1381, 1534] - AB43

Qualified retirement plans and certain IRAs: increase income tax subtraction and expand eligibility; JSCTE appendix report [Sec. 1367, 1368, 1380, 1381, 1534] [original bill only] - SB70

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB420

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - SB406

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - AB384

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - SB382

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - AB255

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - SB258

Sale of certain memberships to a real estate broker: sales and use tax exemption created; JSCTE appendix report - AB353

Sale of certain memberships to a real estate broker: sales and use tax exemption created; JSCTE appendix report - SB351

Software and equipment used by a qualified data center, as certified by WEDC: sales and use tax exemption created; JSCTE appendix report - AB302

Software and equipment used by a qualified data center, as certified by WEDC: sales and use tax exemption created; JSCTE appendix report - SB308

Student loan forgiveness: adopting exclusion under the federal American Rescue Plan Act of 2021 for state income tax purposes; JSCTE appendix report - AB1082

Student loan forgiveness: adopting exclusion under the federal American Rescue Plan Act of 2021 for state income tax purposes; JSCTE appendix report - SB984

Tax revisions re road-building equipment sales tax exemption, income tax withholding threshold for nonresidents, and qualified opportunity fund certification; lottery games and farm assets changes; JSCTE appendix report - AB658

Tax revisions re road-building equipment sales tax exemption, income tax withholding threshold for nonresidents, and qualified opportunity fund certification; lottery games and farm assets changes; JSCTE appendix report [S.Amdt.1: adds income tax exemption for certain commercial loan income and cigarette, tobacco, and vapor product enforcement positions; A.Amdt.1: common carrier permit for direct wine shipping, local exposition board membership, and DOR positions for shared revenue and municipality sales tax administration provisions added] - SB616

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - AB343

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - SB344

Certification of certain businesses for preference in state contracting: fee eliminated; expanded to include lesbian, gay, bisexual, transgender, and disability-owned businesses [Sec. 86-105, 130-151, 157-167, 190-249, 492, 581-583, 587-597, 761, 1674-1683, 1694-1696, 2440-2446, 2459-2463, 2486-2497, 2502-2512, 2514-2518, 2545, 2556] - AB43

Certification of certain businesses for preference in state contracting: fee eliminated; expanded to include lesbian, gay, bisexual, transgender, and disability-owned businesses [Sec. 86-105, 130-151, 157-167, 190-249, 492, 581-583, 587-597, 761, 1674-1683, 1694-1696, 2440-2446, 2459-2463, 2486-2497, 2502-2512, 2514-2518, 2545, 2556] [original bill only] - SB70