71.06(2)(h)
(h) For married persons filing separately, for taxable years beginning after December 31, 2000, and before January 1, 2013:
71.06(2)(h)1.
1. On all taxable income from $0 to $5,000, 4.6 percent.
71.06(2)(h)2.
2. On all taxable income exceeding $5,000 but not exceeding $10,000, 6.15 percent.
71.06(2)(h)3.
3. On all taxable income exceeding $10,000 but not exceeding $75,000, 6.5 percent.
71.06(2)(h)4.
4. On all taxable income exceeding $75,000 but not exceeding $150,000, 6.75 percent.
71.06(2)(h)5.
5. On all taxable income exceeding $150,000, 7.75 percent.
71.06(2)(i)
(i) For joint returns, for taxable years beginning after December 31, 2012:
71.06(2)(i)1.
1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent.
71.06(2)(i)2.
2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent.
71.06(2)(i)3.
3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
71.06(2)(i)4.
4. On all taxable income exceeding $300,000, 7.65 percent.
71.06(2)(j)
(j) For married persons filing separately, for taxable years beginning after December 31, 2012:
71.06(2)(j)1.
1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent.
71.06(2)(j)2.
2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent.
71.06(2)(j)3.
3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent.
71.06(2)(j)4.
4. On all taxable income exceeding $150,000, 7.65 percent.
71.06(2e)(a)(a) For taxable years beginning after December 31, 1998, and before January 1, 2000, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs.
(1m) and
(2) (c) and
(d), and for taxable years beginning after December 31, 1999, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs.
(1n),
(1p) (a) to
(c),
(1q) (a) and
(b), and
(2) (e),
(f),
(g) 1. to
3.,
(h) 1. to
3.,
(i) 1. and
2., and
(j) 1. and
2., shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1997, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket under subs.
(1p) (c) and
(d),
(2) (g) 3. and
4. and
(h) 3. and
4. shall be increased by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1999, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
71.06(2e)(b)
(b) For taxable years beginning after December 31, 2009, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs.
(1p) (d),
(1q) (c), and
(2) (g) 4.,
(h) 4.,
(i) 3., and
(j) 3., and the dollar amount in the top bracket under subs.
(1p) (e),
(1q) (d), and
(2) (g) 5.,
(h) 5.,
(i) 4., and
(j) 4., shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 2008, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
71.06(2e)(c)
(c) Each amount that is revised under this subsection shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this subsection and incorporate the changes into the income tax forms and instructions.
71.06(2m)
(2m)
Rate changes. If a rate under sub.
(1),
(1m),
(1n),
(1p),
(1q), or
(2) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section
15 of the Internal Revenue Code.
71.06(2s)
(2s)
Nonresidents and part-year residents. 71.06(2s)(a)
(a) For taxable years beginning after December 31, 1996, and before January 1, 1998, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs.
(1) and
(2) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs.
(1) and
(2) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(2s)(b)
(b) For taxable years beginning after December 31, 1997, and before January 1, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs.
(1m) and
(2) (c) and
(d) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs.
(1m) and
(2) (c) and
(d) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(2s)(c)
(c) For taxable years beginning after December 31, 1999, and before January 1, 2001, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs.
(1n) and
(2) (e) and
(f) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs.
(1n) and
(2) (e) and
(f) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(2s)(d)
(d) For taxable years beginning after December 31, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs.
(1p),
(1q), and
(2) (g),
(h),
(i), and
(j) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs.
(1p),
(1q), and
(2) (g),
(h),
(i), and
(j) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
71.06(3)
(3)
Tax table. The secretary of revenue shall prepare a table from which the tax in effect on taxable personal income shall be determined. Such table shall be published in the department's appropriate instructional booklets. The form and the tax computations of the table shall be substantially as follows:
71.06(3)(a)
(a) The title thereof shall be “Tax Table".
71.06(3)(b)
(b) The first 2 columns shall contain the minimum and the maximum amounts, respectively, of taxable income in brackets of not more than $100. Computation of tax on taxable income in excess of the amount shown on the table may be set forth at the foot of such table.
71.06(3)(c)
(c) The 3rd column shall show the amount of the tax payable for each bracket before the allowance of any credit. The tax shall be computed at the rates in effect, which rates shall be applied to the amount of income at the middle of each bracket. The amount of tax for each bracket shall be computed to the nearest dollar.
71.07(1)(1)
Claim of right credit. Any natural person may credit against taxes otherwise due under this chapter the decrease in tax under this chapter for the prior taxable year that would be attributable to subtracting income taxed for that year under the claim of right doctrine but repaid, as calculated under section
1341 of the internal revenue code, if the income repaid is greater than $3,000 and the amount is not subtracted in computing Wisconsin adjusted gross income or used in computing the credit under sub.
(5) (a). If the allowable amount of the claim exceeds the claimant's taxes due under this chapter the amount of the claim not used to offset those taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft drawn on the general fund.
71.07(2dm)
(2dm)
Development zone capital investment credit. 71.07(2dm)(a)2.
2. “Claimant" means a person who files a claim under this subsection.
71.07(2dm)(a)4.
4. “Previously owned property" means real property that the claimant or a related person owned during the 2 years prior to the department of commerce or the Wisconsin Economic Development Corporation designating the place where the property is located as a development zone and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section
267 of the Internal Revenue Code, except that section
267 (b) of the Internal Revenue Code is modified so that if the claimant owns any part of the property, rather than 50 percent ownership, the claimant is subject to section
267 (a) (1) of the Internal Revenue Code for purposes of this subsection.
71.07(2dm)(b)
(b) Subject to the limitations provided in this subsection and in s.
73.03 (35), for any taxable year for which the claimant is certified, a claimant may claim as a credit against the taxes imposed under s.
71.02 an amount that is equal to 3 percent of the following:
71.07(2dm)(b)1.
1. The purchase price of depreciable, tangible personal property.
71.07(2dm)(b)2.
2. The amount expended to acquire, construct, rehabilitate, remodel, or repair real property in a development zone.
71.07(2dm)(c)
(c) A claimant may claim the credit under par.
(b) 1., if the tangible personal property is purchased after the claimant is certified and the personal property is used for at least 50 percent of its use in the claimant's business at a location in a development zone or, if the property is mobile, the property's base of operations for at least 50 percent of its use is at a location in a development zone.
71.07(2dm)(d)
(d) A claimant may claim the credit under par.
(b) 2. for an amount expended to construct, rehabilitate, remodel, or repair real property, if the claimant began the physical work of construction, rehabilitation, remodeling, or repair, or any demolition or destruction in preparation for the physical work, after the place where the property is located was designated a development zone, or if the completed project is placed in service after the claimant is certified. In this paragraph, “physical work" does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing the property to prevent deterioration.
71.07(2dm)(e)
(e) A claimant may claim the credit under par.
(b) 2. for an amount expended to acquire real property, if the property is not previously owned property and if the claimant acquires the property after the place where the property is located was designated a development zone, or if the completed project is placed in service after the claimant is certified.
71.07(2dm)(f)
(f) No credit may be allowed under this subsection unless the claimant includes with the claimant's return:
71.07(2dm)(f)2.
2. A statement from the department of commerce or the Wisconsin Economic Development Corporation verifying the purchase price of the investment and verifying that the investment fulfills the requirements under par.
(b).
71.07(2dm)(g)
(g) In calculating the credit under par.
(b) a claimant shall reduce the amount expended to acquire property by a percentage equal to the percentage of the area of the real property not used for the purposes for which the claimant is certified and shall reduce the amount expended for other purposes by the amount expended on the part of the property not used for the purposes for which the claimant is certified.
71.07(2dm)(hm)
(hm) A claimant may claim the credit under this subsection, including any credits carried over, against the amount of the tax otherwise due under this subchapter.
71.07(2dm)(i)
(i) Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, that credit shall be determined on the basis of their economic activity, not that of their shareholders, partners, or members. The corporation, partnership, or limited liability company shall compute the amount of credit that may be claimed by each of its shareholders, partners, or members and provide that information to its shareholders, partners, or members. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit based on the partnership's, company's, or corporation's activities in proportion to their ownership interest and may offset it against the tax attributable to their income from the partnership's, company's, or corporation's business operations in the development zone; except that partners, members, and shareholders in a development zone under s.
238.395 (1) (e) or s.
560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax attributable to their income.
71.07(2dm)(j)
(j) If a person who is entitled under s.
238.395 (3) (a) 4. or s.
560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes ineligible for such tax benefits, or if a person's certification under s.
238.395 (5) or
238.398 (3) or s.
560.795 (5), 2009 stats., or s.
560.798 (3), 2009 stats., is revoked, that person may claim no credits under this subsection for the taxable year that includes the day on which the person becomes ineligible for tax benefits, the taxable year that includes the day on which the certification is revoked, or succeeding taxable years, and that person may carry over no unused credits from previous years to offset tax under this chapter for the taxable year that includes the day on which the person becomes ineligible for tax benefits, the taxable year that includes the day on which the certification is revoked, or succeeding taxable years.
71.07(2dm)(k)
(k) If a person who is entitled under s.
238.395 (3) (a) 4. or s.
560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s.
238.395 (5) or
238.398 (3) or s.
560.795 (5), 2009 stats., or s.
560.798 (3), 2009 stats., ceases business operations in the development zone during any of the taxable years that that zone exists, that person may not carry over to any taxable year following the year during which operations cease any unused credits from the taxable year during which operations cease or from previous taxable years.
71.07(2dx)(a)1.
1. “Brownfield" means an industrial or commercial facility the expansion or redevelopment of which is complicated by environmental contamination.
71.07(2dx)(a)3.
3. “Environmental remediation" means removal or containment of environmental pollution, as defined in s.
299.01 (4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s.
299.01 (4), in a brownfield if that removal, containment or restoration fulfills the requirement under s.
71.07 (2de) (a) 1., 2013 stats., and investigation unless the investigation determines that remediation is required and that remediation is not undertaken.
71.07(2dx)(a)5.
5. “Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s.
49.145 (2) and
(3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s.
49.141 (1) (n), 2011 stats., or in a trial employment match program job, as defined in s.
49.141 (1) (n), a person who is eligible for child care assistance under s.
49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in
26 USC 51 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or a food stamp recipient, if the person has been certified in the manner under s.
71.07 (2dj) (am) 3., 2013 stats., by a designated local agency, as defined in s.
71.07 (2dj) (am) 2., 2013 stats.
71.07(2dx)(b)
(b)
Credit. Except as provided in pars.
(be) and
(bg) and in s.
73.03 (35), and subject to s.
238.385 or s.
560.785, 2009 stats., for any taxable year for which the person is entitled under s.
238.395 (3) or s.
560.795 (3), 2009 stats., to claim tax benefits or certified under s.
238.365 (3),
238.397 (4), or
238.398 (3) or s.
560.765 (3), 2009 stats., s.
560.797 (4), 2009 stats., or s.
560.798 (3), 2009 stats., any person may claim as a credit against the taxes otherwise due under this chapter the following amounts:
71.07(2dx)(b)1.
1. Fifty percent of the amount expended for environmental remediation in a development zone.
71.07(2dx)(b)2.
2. The amount determined by multiplying the amount determined under s.
238.385 (1) (b) or s.
560.785 (1) (b), 2009 stats., by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s.
49.147 (3) (a) for those jobs.
71.07(2dx)(b)3.
3. The amount determined by multiplying the amount determined under s.
238.385 (1) (c) or s.
560.785 (1) (c), 2009 stats., by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s.
49.147 (3) (a) for those jobs.
71.07(2dx)(b)4.
4. The amount determined by multiplying the amount determined under s.
238.385 (1) (bm) or s.
560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s.
238.385 or s.
560.785, 2009 stats., in an enterprise development zone under s.
238.397 or s.
560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s.
49.147 (3) (a) for those jobs.
71.07(2dx)(b)5.
5. The amount determined by multiplying the amount determined under s.
238.385 (1) (c) or s.
560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s.
238.385 or s.
560.785, 2009 stats., in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s.
49.147 (3) (a) for those jobs.
71.07(2dx)(be)
(be)
Offset. A claimant in a development zone under s.
238.395 (1) (e) or s.
560.795 (1) (e), 2009 stats., may offset any credits claimed under this subsection, including any credits carried over, against the amount of the tax otherwise due under this subchapter attributable to all of the claimant's income and against the tax attributable to income from directly related business operations of the claimant.
71.07(2dx)(bg)
(bg)
Other entities. For claimants in a development zone under s.
238.395 (1) (e) or s.
560.795 (1) (e), 2009 stats., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and amount of, that credit shall be determined on the basis of their economic activity, not that of their shareholders, partners, or members. The corporation, partnership, or company shall compute the amount of the credit that may be claimed by each of its shareholders, partners, or members and shall provide that information to each of its shareholders, partners, or members. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit based on the partnership's, company's, or corporation's activities in proportion to their ownership interest and may offset it against the tax attributable to their income.
71.07(2dx)(c)
(c)
Credit precluded. If the certification of a person for tax benefits under s.
238.365 (3),
238.397 (4), or
238.398 (3) or s.
560.765 (3), 2009 stats., s.
560.797 (4), 2009 stats., or s.
560.798 (3), 2009 stats., is revoked, or if the person becomes ineligible for tax benefits under s.
238.395 (3) or s.
560.795 (3), 2009 stats., that person may not claim credits under this subsection for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding taxable years and that person may not carry over unused credits from previous years to offset tax under this chapter for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding taxable years.
71.07(2dx)(d)
(d)
Carry-over precluded. If a person who is entitled under s.
238.395 (3) or s.
560.795 (3), 2009 stats., to claim tax benefits or certified under s.
238.365 (3),
238.397 (4), or
238.398 (3) or s.
560.765 (3), 2009 stats., s.
560.797 (4), 2009 stats., or s.
560.798 (3), 2009 stats., for tax benefits ceases business operations in the development zone during any of the taxable years that that zone exists, that person may not carry over to any taxable year following the year during which operations cease any unused credits from the taxable year during which operations cease or from previous taxable years.
71.07(2dx)(e)1.1. Section
71.28 (4) (e) to
(h), as it applies to the credit under s.
71.28 (4), applies to the credit under this subsection. Claimants shall include with their returns a copy of their certification for tax benefits and a copy of the department of commerce's verification of their expenses.
71.07(2dx)(e)2.
2. The credit under this subsection may not be claimed by partnerships, limited liability companies, and tax-option corporations but the eligibility for, and the amount of, that credit shall be determined on the basis of their economic activity, not that of their shareholders, partners, or members. The corporation, partnership, or limited liability company shall compute the amount of credit that may be claimed by each of its shareholders, partners, or members and shall provide that information to each of its shareholders, partners, or members. That credit may be claimed by partners, members of limited liability companies, and shareholders of tax-option corporations in proportion to their ownership interests.
71.07(2dy)(a)
(a)
Definition. In this subsection, “claimant" means a person who files a claim under this subsection and is certified under s.
238.301 (2) or s.
560.701 (2), 2009 stats., and authorized to claim tax benefits under s.
238.303 or s.
560.703, 2009 stats.
71.07(2dy)(b)
(b)
Filing claims. Subject to the limitations under this subsection and ss.
238.301 to
238.306 or ss.
560.701 to
560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s.
71.02, up to the amount of the tax, the amount authorized for the claimant under s.
238.303 or s.
560.703, 2009 stats.
71.07(2dy)(c)1.1. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification under s.
238.301 (2) or s.
560.701 (2), 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits under s.
238.303 (3) or s.
560.703 (3), 2009 stats.
71.07(2dy)(c)2.
2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their authorization to claim tax benefits under s.
238.303 or s.
560.703, 2009 stats. A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
71.07(2dy)(d)2.
2. If a claimant's certification is revoked under s.
238.305 or s.
560.705, 2009 stats., or if a claimant becomes ineligible for tax benefits under s.
238.302 or s.
560.702, 2009 stats., the claimant may not claim credits under this subsection for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the claimant becomes ineligible for tax benefits; or succeeding taxable years and the claimant may not carry over unused credits from previous years to offset the tax imposed under s.
71.02 for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the claimant becomes ineligible for tax benefits; or succeeding taxable years.
71.07(3)
(3)
Farmland preservation credit. The farmland preservation credit under subch.
IX may be claimed against taxes otherwise due.
71.07(3g)(a)1.
1. The amount of real and personal property taxes imposed under s.
70.01 that the business paid in the taxable year.
