Wisconsin Legislature

Emergency Rule EmR2404

Status: Active

Department of Revenue (Tax)

Administrative Code Chapter Affected:

Ch. Tax 3 (Revised)

Related to: Income, franchise, and corporate income tax exemption for income derived from commercial loans

Comments for this rule have closed


Statement of Scope: SS 068-23

Related Permanent Rule: CR 24-038

Date Statement of Scope Approved by Governor: September 7, 2023

Date Statement of Scope Expires Under s. 227.135 (5), Stats.: March 11, 2026

Date Rule Text Approved by Governor: March 7, 2024

Rule Text: EmR2404 Rule Text

Date Filed With LRB: March 14, 2024

Date Published: March 18, 2024

Effective Start Date: March 18, 2024

Expiration Date: August 14, 2024

Extended Expiration Date: December 12, 2024

Second Extension

Register Entries

Date Register File
3/18/2024819A3, Emergency Rules Filed with Legislative Reference BureauEmR2404 Fiscal Estimate
3/18/2024819A3, Emergency Rules Filed with Legislative Reference BureauEmR2404 Rule Text
4/22/2024820A4, Notices of Submittal of Proposed Rules to Legislative Council ClearinghouseCR 24-038 Economic Impact Analysis
4/22/2024820A4, Notices of Submittal of Proposed Rules to Legislative Council ClearinghouseCR 24-038 Rule Text
4/22/2024820A4, Notices of Submittal of Proposed Rules to Legislative Council ClearinghouseCR 24-038 Submittal Notice
5/6/2024821A1, Rule-Making Notices (Hearing Notices)CR 24-038, EmR2404 Hearing Information
7/15/2024823A3, Notices of Submittal of Rules to Legislature in Final Draft FormCR 24-038
8/12/2024824A2, Actions By The Joint Committee For Review of Administrative RulesActions Taken by JCRAR on August 8, 2024: EmR2404
10/7/2024826A1, Actions By The Joint Committee For Review of Administrative RulesActions Taken by JCRAR on October 1, 2024: EmR2404
7/15/2024823A3, CR 24-038