LRB-3141/1
MES:cjs:jf
2011 - 2012 LEGISLATURE
December 7, 2011 - Introduced by Representatives Zepnick, D. Cullen, Fields and
Spanbauer, cosponsored by Senators Carpenter and Lazich. Referred to
Committee on Ways and Means.
AB407,1,3
1An Act to create 71.05 (6) (b) 48. of the statutes;
relating to: creating an
2individual income tax deduction for certain amounts paid for sewer, water, and
3garbage collection fees.
Analysis by the Legislative Reference Bureau
This bill creates an income tax deduction for amounts paid by an individual for
sewer, storm sewer, water, and garbage collection fees on his or her primary residence
that is located in this state.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB407, s. 1
4Section
1. 71.05 (6) (b) 48. of the statutes is created to read:
AB407,1,75
71.05
(6) (b) 48. Any amount that is paid by an individual for sewer fees, storm
6sewer fees, water charges, and garbage collection fees for the individual's primary
7residence, that is located in this state, in the year to which the claim relates.
AB407,2,52
(1) This act first applies to taxable years beginning on January 1 of the year
3in which this subsection takes effect, except that if this subsection takes effect after
4July 31 this act first applies to taxable years beginning on January 1 of the year
5following the year in which this subsection takes effect.
