LRB-2719/1
RAC:kmg&jlg:arm
1997 - 1998 LEGISLATURE
April 11, 1997 - Introduced by Representatives Sykora, Ladwig, Grothman, F.
Lasee, Ainsworth, Albers, Foti, Green, Gunderson, Hahn, Kedzie, Kreibich,
Lazich, Musser, Owens, Porter, Ryba, Schafer, Ward, Ziegelbauer, Duff and
Jensen, cosponsored by Senators Welch, Zien and Schultz. Referred to
Committee on Ways and Means.
AB287,1,2
1An Act to create 13.085 of the statutes;
relating to: voting on legislation that
2increases certain tax rates.
Analysis by the Legislative Reference Bureau
This bill provides that no house of the legislature may pass a bill that increases
the rate of the state sales tax or that increases any of the rates of the income tax or
franchise tax unless the bill is approved by two-thirds of those members present and
voting. Under the bill, however, an expansion of the sales tax base is not an increase
in the rate of the state sales tax and changing the income tax or franchise tax
brackets is not an increase in the rates of the income tax or franchise tax.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB287, s. 1
3Section
1. 13.085 of the statutes is created to read:
AB287,2,3
413.085 Bills increasing certain tax rates. No house of the legislature may
5pass a bill that increases the rate of the state sales tax or that increases any of the
6rates of the income tax or franchise tax unless the bill is approved by two-thirds of
7those members present and voting. For the purpose of this section, an expansion of
1the sales tax base is not an increase in the rate of the state sales tax and changing
2the income tax or franchise tax brackets is not an increase in the rates of the income
3tax or franchise tax.
