Wisconsin Legislature: Revenue, Department of

Angel investment tax credit: sold or transferred to another taxpayer allowed - AB933

Angel investment tax credit: sold or transferred to another taxpayer allowed - SB882

Apportionment of gross receipts from trading assets: rules revised [Admin.Code Tax 2.495] [S.Sub.Amdt.2: Sec. 477, 478, 9337 (3), 9437 (2)] - SB70

Bicycle purchases, including electric bicycles: individual, refundable income tax credit created - AB276

Bicycle purchases, including electric bicycles: individual, refundable income tax credit created - SB272

Comparative local government spending report: DOR to produce annually - AB245

Comparative local government spending report: DOR to produce annually - SB301

Digital interactive media: refundable income and franchise tax credit created; report required - AB1033

Digital interactive media: refundable income and franchise tax credit created; report required - SB970

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

Expenditure Restraint Incentive Program replaced with Municipality Payment Program - AB854

Expenditure Restraint Incentive Program replaced with Municipality Payment Program - SB818

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

Flat individual income tax rate established - AB1

Flat individual income tax rate established - SB1

Grant writing and compliance assistance services funding from DOR to political subdivisions under certain population; report required; sunset provision - AB925

Grant writing and compliance assistance services funding from DOR to political subdivisions under certain population; report required; sunset provision - SB855

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift - AB936

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift [S.Amdt.1: revoking an anatomical gift provision added] - SB868

Income tax reciprocity between Wisconsin and Minnesota: study by respective departments of revenue required; agreement conditions and approval by Governor and JCF - AB375

Income tax reciprocity between Wisconsin and Minnesota: study by respective departments of revenue required; agreement conditions and approval by Governor and JCF [S.Amdt.1: JCF approval changed to approval by joint resolution of the Legislature; A.Amdt.1: joint resolution provision replaced with JCF approval, study provision modified] - SB374

Individual income tax withholding table adjustments [S.Sub.Amdt.2: Sec. 9137 (1)] - SB70

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] - AB43

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] [original bill only] - SB70

Interest rates on late, nondelinquent taxes or fees owed to and overpayments refunded by DOR - AB1089

Interest rates on late, nondelinquent taxes or fees owed to and overpayments refunded by DOR - SB1021

Law enforcement and fire and emergency medical services: political subdivisions required to certify to DOR maintenance of effort for - AB245

Law enforcement and fire and emergency medical services: political subdivisions required to certify to DOR maintenance of effort for - SB301

Laws under DOR’s purview: enforcement and administration changes - AB273

Laws under DOR’s purview: enforcement and administration changes [S.Amdt.1: electronic vaping device directory created, report required; S.Amdt.2: Division of Alcohol Beverages created in DOR, alcohol beverage regulations, laws, and taxes revised, rule repealed [Admin.Code Tax 8.87]] - SB268

Levy limit for adjustments for transferred services repealed [A.Amdt.2: repeal replaced with revisions, TID provisions added] - AB245

Levy limit for adjustments for transferred services revised and TID provisions: 2023 WisAct 12 provisions repealed - AB879

Local government aid fund created, sales tax provision and additional aid for local highways and to retain law enforcement, paid fire fighters, emergency medical responders; other fiscal and appropriation changes - AB256

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1366, 1530, 9319 (1)] - AB43

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1366, 1530, 9319 (1)] [original bill only] - SB70

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1352] - AB43

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1352] [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; 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

Obsolete statutory references removed re property, sales, and income taxes; the Revised Uniform Claimed Property Act; and lottery games - AB742

Obsolete statutory references removed re property, sales, and income taxes; the Revised Uniform Claimed Property Act; and lottery games - SB738

Onetime tax rebate payable in 2024 - SB1095

Operator's license to provide alcohol beverages on retail licensed premises (bartender's license), to be issued by the new Division of Alcohol Beverages - AB304

Operator's license to provide alcohol beverages on retail licensed premises (bartender's license), to be issued by the new Division of Alcohol Beverages - SB332

Privacy of winner of certain lottery prizes: provisions created - AB842

Privacy of winner of certain lottery prizes: provisions created - SB802

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

Public utility companies: DOR requirement to send tax assessments via certified mail eliminated [Sec. 1552, 1557-1560] - AB43

Public utility companies: DOR requirement to send tax assessments via certified mail eliminated [Sec. 1552, 1557-1560] [original bill only] - SB70

Remote retail sales of cigars or pipe tobacco: permit from DOR and other requirements created [A.Sub.Amdt.1: further revisions] - AB910

Remote retail sales of cigars or pipe tobacco: permit from DOR and other requirements created - SB835

Shared Revenue Advisory Council established in DOR following the federal decennial census; report required - AB1106

Shared Revenue Advisory Council established in DOR following the federal decennial census; report required - SB1004

Shared revenue changes: trust fund, supplemental aid for specified purposes, innovation grants for specified services or duties, and DOR and DOA duties [A.Amdt.2: further revisions; S.Amdt.1: further revisions] - AB245

Shared revenue changes: trust fund, supplemental aid for specified purposes, innovation grants for specified services or duties, and DOR and DOA duties - SB301

Shared revenue revisions re payments from sales tax revenue, public safety payments, population-based payment, and aidable revenues payments [Sec. 534, 604, 1651-1654, 1658] - AB43

Shared revenue revisions re payments from sales tax revenue, public safety payments, population-based payment, and aidable revenues payments [Sec. 534, 604, 1651-1654, 1658] [original bill only] - SB70

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

TID creation: exception to 12 percent rule re equalized value of taxable property [Sec. 1240, 1248] - AB43

TID creation: exception to 12 percent rule re equalized value of taxable property [Sec. 1240, 1248] [original bill only] - SB70

Wisconsin Fire & EMS Memorial, Inc.: permanent individual income tax checkoff created - AB946

Wisconsin Fire & EMS Memorial, Inc.: permanent individual income tax checkoff created - SB853

revenue limits for schoolsRevenue limits for schools, see School — Finance

revenue sharing stateRevenue sharing, State, see Shared revenue

riceRice

Labeling wild rice as "traditionally harvested" [Sec. 1733] - AB43

Labeling wild rice as "traditionally harvested" [Sec. 1733] [original bill only] - SB70

Wild rice stewardship and public education appropriation [Sec. 355] - AB43

Wild rice stewardship and public education appropriation [Sec. 355] [original bill only] - SB70

richland countyRichland County

County highway O construction project in Richland County: grant from local roads improvement program [S.Sub.Amdt.2: Sec. 95, 9144 (4)] - SB70

UW System branch campus redevelopment grants from WEDC to political subdivisions; Richland County provision - AB540

UW System branch campus redevelopment grants from WEDC to political subdivisions; Richland County provision [S.Sub.Amdt.1: further revisions, adds Fond du Lac, Washington, and Marinette counties] - SB518

rifleRifle, see Firearms and dangerous weapons

right to workRight to work, see Labor union

right_of_wayRight-of-way, see Road, and its subheadings

riotRiot, see Assembly, Unlawful

riparian restoration and rightsRiparian restoration and rights, see Waterways and water power

riversRivers, see Waterways and water power

rn _registered nurse_RN (Registered nurse), see Nurses

roadRoad

ATV or UTV owned by an electric cooperative: exemption from operating on freeway and highway prohibitions - AB105

ATV or UTV owned by an electric cooperative: exemption from operating on freeway and highway prohibitions [S.Amdt.1: adds operating under the direction of and under contract with a municipality or electric cooperative] - SB109

ATV, UTV, off-highway motorcycles (OHM), and snowmobile laws revised re careless operation, emergency operation, authorized emergency and patrol vehicles, operation on highways and bridges, and highway maintenance manual revisions - AB1039