LRB-4323/1
KP:cdc
2023 - 2024 LEGISLATURE
September 29, 2023 - Introduced by Senators Tomczyk, Cowles, Marklein, Nass,
Stroebel and Wanggaard, cosponsored by Representatives Schutt, Behnke,
Bodden, Donovan, Goeben, Green, Gustafson, Hurd, Kitchens, Kurtz,
Macco, Melotik, Michalski, Moses, Murphy, Mursau, Nedweski, O'Connor,
Penterman, Plumer, Rettinger and Wichgers. Referred to Committee on
Agriculture and Tourism.
SB468,1,2
1An Act to create 71.613 (3) (am) of the statutes;
relating to: eligibility for
2farmland preservation tax credits.
Analysis by the Legislative Reference Bureau
This bill disallows a person from claiming the farmland preservation tax credit
for any part of the claimant's qualifying acres on which a photovoltaic solar energy
system that is not an integral part of or incidental to an agricultural use. Under
current law, a person may claim an individual income or corporate income and
franchise tax credit for the person's land engaged in an agricultural use, if the land
is covered by a farmland preservation agreement or located in a farmland
preservation zoning district, or both.
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:
SB468,1
3Section
1. 71.613 (3) (am) of the statutes is created to read:
SB468,2,24
71.613
(3) (am) No credit may be allowed under this section for any part of a
5claimant's qualifying acres on which a photovoltaic solar energy system, as defined
1in s. 13.48 (2) (h) 1. d., that is not an accessory use, as defined in s. 91.01 (1), is located
2during any part of the taxable year.
SB468,2
3Section
2.
Initial applicability.
SB468,2,44
(1) This act first applies to taxable years beginning after December 31, 2022.
