Wisconsin Legislature: Income tax

income taxIncome tax, see also Corporation — Taxation

Capital losses: treatment of federalized; JSCTE appendix report - AB268

Capital losses: treatment of federalized; JSCTE appendix report - SB353

Construction employees re painting or drywall finishing: penalty for ``willful misclassification" as nonemployees; JRCCP report - AB929

Construction employees re painting or drywall finishing: penalty for ``willful misclassification" as nonemployees; JRCCP report - SB669

County fair association employee wages: income tax withholding exemption revised - AB361

Early stage seed and angel investment credits: required investment holding time revised [Sec. 1575, 1579, 1659, 1725] - AB75

Early stage seed and angel investment credits revised [Sec. 1573, 1574, 1576-1578, 1657, 1658, 1723, 1724, 1813, 1826, 3061-3069, 9310 (1); original bill only] - AB75

Energy efficient commercial buildings: Internal Revenue Code changes adopted re federal Tax Relief and Health Care Act of 2006 and Emergency Economic Stabilization Act of 2008 - AB205

HEAB grant appropriations increased in certain cases; TCS Board grants to programs that assist in reducing unemployment, report required; Comm.Dept grants to businesses in economically distressed area for capital investments; angel investment tax credit and income tax revisions - AB513

Income and franchise tax settlements and audits: DOR must disclose if corporation's tax liability increases by certain amount - AB848

Income tax reciprocity between Wisconsin and Minnesota: DOR in conjunction with Minnesota Department of Revenue to study, report required - AB783

Income tax reciprocity between Wisconsin and Minnesota: DOR in conjunction with Minnesota Department of Revenue to study, report required - SB608

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report - AB648

Internal Revenue Code provisions re IRAs: adopting section 512 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008; JSCTE appendix report [S.Amdt.1: adopts section 811 provisions] - SB439

Internal Revenue Code provisions re IRAs: adopting section 512; JSCTE appendix report - AB608

Internal Revenue Code provisions re IRAs: adopting section 811; JSCTE appendix report - SB420

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report - AB631

Internal Revenue Code provisions re IRAs: adopting sections 512 and 811; JSCTE appendix report - SB416

Internal revenue code update [Sec. 1526-1534, 1541, 1542, 1600-1617, 1626-1634, 1679-1687, 1691-1699, 9143 (2)] - AB75

Job creation tax benefit created, Comm.Dept and DOR duties - SB539

Job creation tax benefit created re new full-time employees and withholding tax - AB853

Job creation tax benefit created re new full-time employees and withholding tax - SB621

Property used in farming: federal Income Tax Code re amortization, depreciation, and expense deductions apply for state income and franchise tax purposes; JSCTE appendix report - AB936

Reinvested capital gains: procedure created for certain persons to defer taxation; JSCTE appendix report [Sec. 1535, 1544, 3073] - AB75

State agency debt collection revisions; DOR agreements with IRS [Sec. 1805-1808, 1811, 1812, 3224-3226, 9443 (6); Enrolled AB-75: DOR debt collection initiative, IRS agreement revisions, 1815d] - AB75

Survivor benefits: DETF to ensure they are reported to the IRS that does not result in an erroneous tax liability [A.Sub.Amdt.1; deleted by A.Amdts.] - AB75

Unpaid tax: interest waivers for disasters and certain casualty losses [Sec. 1536, 1572, 1590, 1618, 1636, 1668, 1700, 1701, 1778, 1783, 9343 (11), (12)] - AB75

Withholding tax for pass-through entities: payments in four quarterly installments [Sec. 1780-1782, 1784-1795, 9343 (3)] - AB75

income tax _ creditIncome tax — Credit, see also Farmland preservation; Homestead credit

Active duty employee credit: income and franchise tax credit for wages paid to employee deployed or called to active duty with National Guard or U.S. armed forces reserve unit - SB187

Beginning farmer who leases established farmer's agricultural assets (except land): refundable individual income tax credit created [Sec. 627, 1540, 1584, 1589, 1593, 1598, 1625, 1667, 1677, 1686, 1688, 1733, 1741, 1873, 1974; Enrolled AB-75: further revisions, 1540d, 1589b, 1593b, 1598d, 1625d, 1677b, 1702d, 1741b, 1873d; deletes 1540, 1589, 1593, 1598, 1625, 1627, 1741, 1873] - AB75

Biodiesel fuel production tax credit: effective date delayed [Enrolled AB-75: Sec.1554d, 1643d, 1709d] - AB75

Blender pump income tax credit created - AB408

Blender pump income tax credit created - SB279

Broadband service infrastructure costs re certain areas of the state: income and franchise tax credit created - AB871

Community rehabilitation program tax credit re 2007 WisAct 20: effective date delayed [Enrolled AB-75: Sec. 1583d, 1662d, 1728d] - AB75

Corporate income and franchise tax: combined group tax credit sharing [Enrolled AB-75: Sec. 1621km, Ld, 9343 (21b)] - AB75

Dairy and livestock farm investment credit extended and amount claimed increased - AB756

Dairy and livestock farm investment credit extended and amount claimed increased - SB559

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - AB34

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - AB37

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 622, 623 1559-1568, 1644-1653, 1710-1719, 3071, 3072; original bill only] - AB75

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - SB26

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim [Sec. 18, 19, 90-99, 137-146, 181-190, 798, 799] - SB62

Development zone tax credits for providing full-time jobs to certain veterans expanded - AB971

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required - AB113

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required [Sec. 1, 2, 42, 89, 112, 136, 159-164, 180, 201-206, 222, 224, 758, 760, 761, 764, 766, 768, 776, 780, 781, 801-846, 9110 (4), (5)] - SB62

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; LAB audit required - SB77

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated into program that provides tax benefits for certain eligible activities; LAB audit required [for section numbers, see entry under ``Commerce, Department of"; original bill only] - AB75

Early stage seed and angel investment credits: amount an individual may claim revised [Sec. 9, 101-105, 152, 153, 196, 197, 219, 223, 789-797, 9310 (1)] - SB62

Early stage seed and angel investment credits: required investment holding time revised [Sec. 1575, 1579, 1659, 1725] - AB75

Early stage seed and angel investment credits revised [Sec. 1573, 1574, 1576-1578, 1657, 1658, 1723, 1724, 1813, 1826, 3061-3069, 9310 (1); original bill only] - AB75

Early stage seed and bona fide angel investment credits: amount that may be claimed increased - AB77

Early stage seed and bona fide angel investment credits: limits that may be claimed in 2010 and beyond modified - AB641

Early stage seed and bona fide angel investment credits: limits that may be claimed in 2010 and beyond modified [S.Sub.Amdt.1: further revisions, reallocation of credits permitted and JCF provision, investment in a business outside this state; S.Amdt.1: certain fund manager investments provision] - SB409

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB80

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB52

Educational expenses and contributions to scholarship-oriented or educational improvement organizations: income and franchise tax credits created re K-12 schools, definitions provision - AB941

Educational interest expenses tax credit created - AB908

EITC advance payment provisions [Enrolled AB-75: Sec. 1584p, 9343 (12d)] - AB75

EITC funding [Sec. 1250; Enrolled AB-75: funding reestimate] - AB75

Employer-assisted housing program: WHEDA to establish and administer a program to award tax benefits to employers that implement; Comm.Dept appendix report - AB817

Employer-assisted housing program: WHEDA to establish and administer a program to award tax benefits to employers that implement; Comm.Dept appendix report - SB534

Employing unauthorized aliens in violation of federal law: companies are ineligible for income or franchise tax credits, property tax exemptions, public works contracts, or grants or loans from local governmental units; fine provision - AB53

Enterprise zone business with a significant supply chain: Comm.Dept to certify for tax benefits [A.Amdt.1: supply chain provision replaced with a tax credit for purchasing tangible personal property, items, property, goods, or services from Wisconsin vendors] - AB864

Enterprise zone revisions, Comm.Dept duties, definitions, and income and franchise tax credit re payroll provisions - AB255

Enterprise zone revisions, Comm.Dept duties, definitions, and income and franchise tax credit re payroll provisions - SB189

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)] - AB75

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report - AB712

Film production services and company investment and income tax credits eliminated [Sec. 1580, 1581, 1660, 1661, 1726, 1727; original bill only] - AB75

Film production tax credit program changes re new refundable production services and company investment; salary, wage, and non-labor expenses provision; ``production expenditures" and ``accredited production" defined; electronic games approved by Comm.Dept included; report required [Enrolled AB-75: Sec. 621m, 1579x-1580ym, 1589b, 1591v-1593b, 1659y- 1660k, 1676d-1677b, 1725w-1726yL, 1740d-1741b, 3070m] - AB75

Food processing plant and food warehouse investment credit created [S.Amdt.1: Comm.Dept cannot certify if the taxpayer has hired an alien] - AB757

Food processing plant and food warehouse investment credit created - SB550

Health savings account: nonrefundable individual income tax credit created - AB74

Health savings account: nonrefundable individual income tax credit created - SB45

Health savings account: nonrefundable individual income tax credit created, limit set - AB639

Health savings account: nonrefundable individual income tax credit created, limit set - SB425

Hiring illegal aliens: companies are ineligible for income and franchise tax credits, property tax exemptions, public works contracts, and local governmental unit loans or grants for seven years - SB600

Historic building rehabilitation: tax credit provisions [Sec. 823, 1585-1588, 1663-1666, 1729-1732, 9343 (17)] - AB75

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - AB92

Hospitality business advertising outside the state: income and franchise tax credit created - AB867

Hybrids and motor vehicles that can use gasoline or gasoline and 85 percent ethanol blend: income and franchise tax credits created re sales tax - SB138

Income-producing historic building renovation: state income and franchise tax credit revised; partnership and LLC provision - AB18

Income-producing historic building renovation: state income and franchise tax credit revised; partnership and LLC provision - SB10

Insulating concrete forms used to construct a building: income and franchise tax credits created - AB773