Wisconsin Legislature: Income tax -- Credit

GPR appropriations consolidated re circuit court, Director of State Courts, and State Law Library; exception to certain court fees eliminated; costs imposed on operator of aircraft under the influence or with prohibited BAC; Judicial Council eliminated [Sec. 333, 752, 778, 782, 828-847, 924, 3673, 4596-4598, 4600-4603, 4614-4618, 4621, 4631, 4735, 4746, 9307 (1)] - AB21

GPR appropriations consolidated re circuit court, Director of State Courts, and State Law Library; exception to certain court fees eliminated; costs imposed on operator of aircraft under the influence or with prohibited BAC; Judicial Council eliminated [Sec. 333, 752, 778, 782, 828-847, 924, 3673, 4596-4598, 4600-4603, 4614-4618, 4621, 4631, 4735, 4746, 9307 (1); S.Sub.Amdt.1: further revisions, Judicial Council and court fee provisions removed, Supreme Court authority modified, 4601b-y, 9407 (1f), (2f), deletes 333, 828, 835-839, 843, 924, 3673, 4596, 4597, 4600, 4601, 4614, 4615, 4617, 4621] - SB21

Heroin metabolite added to ``restricted controlled substance” definition re chemical tests for intoxication - AB557

Heroin metabolite added to ``restricted controlled substance” definition re chemical tests for intoxication - SB643

Ignition interlock device: court to order for first OWI offense regardless of alcohol concentration - SB484

Ignition interlock restricted license created re persons who have committed certain OWI-related offenses; DOT duties and penalty provisions - AB266

Ignition interlock restricted license created re persons who have committed certain OWI-related offenses; DOT duties and penalty provisions - SB222

Search warrant: court, with probable cause, may authorize re OWI violations - AB43

Search warrant: court, with probable cause, may authorize re OWI violations - SB29

Depreciation, depletion, and amortization computing: Internal Revenue Code revision - AB48

Depreciation, depletion, and amortization computing: Internal Revenue Code revision - SB24

Elementary and secondary school teachers: adopting the Internal Revenue Code re individual income tax deduction for certain expenses - AB167

Elementary and secondary school teachers: adopting the Internal Revenue Code re individual income tax deduction for certain expenses - SB130

Income tax reciprocity agreements reached with other states: JCF approval required [S.Sub.Amdt.1: Sec. 2117e, 2226e, em] - SB21

``Internal Revenue Code" definition modified and outdated references eliminated; JSCTE appendix report [Sec. 2107-2111, 2228-2237, 2249-2253, 2347-2351, 2357-2361] - AB21

``Internal Revenue Code" definition modified and outdated references eliminated; JSCTE appendix report [Sec. 2107-2111, 2228-2237, 2249-2253, 2347-2351, 2357-2361] - SB21

Support accounts for individuals with disabilities (ABLE accounts): provisions authorizing creation repealed; tax benefit contributions to accounts in other states continues [A.Amdt.1: Internal Revenue Code provisions added; A.Amdt.2: excluded from income assets re long-term care program eligibility] - AB731

Tax administration technical changes - AB595

Tax administration technical changes - SB440

Tax law administration revisions re individual and corporate income taxes, franchise taxes, and sales and use taxes; DOR duties - AB623

Tax law administration revisions re individual and corporate income taxes, franchise taxes, and sales and use taxes; DOR duties [S.Sub.Amdt.1: further revisions, provisions removed re direct costs and indirect costs, DOR rules for determining if a business is located in the state and if a taxpayer is subject to state jurisdiction for certain tax purposes; S.Sub.Amdt.2: further revisions, removes sales and use tax exemption for real property construction activity products and DOR participation in the Multistate Tax Commission Audit Program provisions] - SB503

Taxpayer does not have right to, or interest in, refundable tax credits or overpayments until setoff is completed [Sec. 2455, 2457, 2458, 2462, 2464, 2525, 9337 (3)] - AB21

Taxpayer does not have right to, or interest in, refundable tax credits or overpayments until setoff is completed [Sec. 2455, 2457, 2458, 2462, 2464, 2525, 9337 (3)] - SB21

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, taxation exemption provision; option to elect health care coverage plans through GIB created; JSCTE appendix report - AB460

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, taxation exemption provision; option to elect health care coverage plans through GIB created; JSCTE appendix report - SB322

Academic Excellence Higher Education Scholarship Program: revisions re amount of scholarship, number of scholarships awarded, and GPA and ACT score requirement, exceptions provided; individual income tax credit created - AB314

Academic Excellence Higher Education Scholarship Program: revisions re amount of scholarship, number of scholarships awarded, and GPA and ACT score requirement, exceptions provided; individual income tax credit created - SB228

Additional EITC: refundable individual income tax credit created - AB494

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB911

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB693

Corporation establishing a headquarters in this state and WEDC determines it sells a noncompeting product: income and franchise tax credits created; definitions, DOR duties, and JSCTE appendix report - AB178

Development zone tax credits that expired repealed [for section numbers and further revisions, see entry under ``Industrial development"] - SB21

Development zone tax credits that expired repealed [for section numbers, see entry under ``Industrial development"] - AB21

DHS to request waiver of federal Medicaid law for services and support re women with increased risk of negative birth outcomes; expanding who can claim Wisconsin EITC; nurse-midwife governing provisions, and Injured Patients and Families Compensation Fund coverage; statewide electronic data management and information system for all public assistance programs; evidence-based home visitation program re child abuse or neglect or poor birth outcomes; informed consent before certain elective caesarean section and labor-inducing procedures; infant's race or ethnicity to be included on the birth certificate; cultural competency training for certain students at UW and TCS institutions; DHS reports re neonatal intensive care units and fetal and infant mortality and birth outcomes; DHS to promulgate rules for best practices for postpartum patients and newborns at hospitals - AB852

Early stage seed and angel investment credits: refund provision - AB102

Early stage seed and angel investment credits: refund provision - SB111

Early stage seed investment credits: claims re investment in fund of funds investment program permitted - AB486

Early stage seed investment credits: claims re investment in fund of funds investment program permitted - SB404

Early stage seed investment credits: claims re investment in fund of funds investment program permitted - SB451

EITC changes made in 2011 WisAct 32 repealed; additional earned income tax credit created - AB84

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB963

Entrepreneurial tax credit access grants created - AB62

Entrepreneurial tax credit access grants created - SB162

Federal historic rehabilitation tax credit: supplement for buildings just placed in service before 1936 eliminated [Sec. 2209, 2212, 2336, 2339, 2444, 2447] - AB21

Federal historic rehabilitation tax credit: supplement for buildings just placed in service before 1936 eliminated [Sec. 2209, 2212, 2336, 2339, 2444, 2447; original bill only] - SB21

Federal historic rehabilitation tax credit supplement: WEDC certification requirements created, City of Green Bay provision [S.Sub.Amdt.1: Sec. 2210d, 2337d, 2445d] - SB21

Grocery stores in underserved areas: income and franchise tax credit created - AB244

Historic rehabilitation tax credit: cap on amount, certification changes, repayment provision, and report on number of full-time jobs created required [Sec. 5, 2211, 2338, 2446, 3940-3943, 9352 (1), 9452 (2)] - AB21

Historic rehabilitation tax credit: cap on amount, certification changes, repayment provision, and report on number of full-time jobs created required [Sec. 5, 2211, 2338, 2446, 3940-3943, 9352 (1), 9452 (2); original bill only] - SB21

Household and dependent care services: individual income tax credit created for certain expenses - AB399

Household and dependent care services: individual income tax credit created for certain expenses - SB311

Jobs tax credit appropriation changed to sum sufficient [Sec. 848] - AB21

Jobs tax credit appropriation changed to sum sufficient [Sec. 848] - SB21

Post-secondary school high-demand degree income tax credit created; DWD to define ``high-demand field” - SB529

Research approved by an industry cluster partnership: income and franchise tax credit created for certain research expenses - AB757

Research approved by an industry cluster partnership: income and franchise tax credit created for certain research expenses - SB525

TANF block grants and Child Care Development funds: allocations modified [Sec. 1741, 1745-1749, 1750, 1751-1758, 1759, 1760; S.Sub.Amdt.1: further revisions, EITC supplement provision added, 1759m] - SB21

Alternative minimum tax to use federal exemption amounts [S.Sub.Amdt.1: Sec. 2213d, 9337 (4d), 9437 (2d)] - SB21

Capital loss deducted from income tax federalized; JSCTE appendix report - AB97

College savings program: income tax subtraction modified and account balance maximum set [S.Sub.Amdt.1: Sec. 316d, de, 2118d, dd, 2123g-gg, 9337 (5j)] - SB21

Elementary and secondary school teachers: adopting the Internal Revenue Code re individual income tax deduction for certain expenses - AB167

Elementary and secondary school teachers: adopting the Internal Revenue Code re individual income tax deduction for certain expenses - SB130

Expenses of elementary and secondary school teachers: adopting federal income tax deduction provisions [S.Sub.Amdt.1: Sec. 2464e] - SB21

Income computation for income tax purposes: exclusion for job creation sunsetted [S.Sub.Amdt.1: Sec. 2124d, 2246d, 2366d] - SB21

Income tax standard deduction for married tax filers revised [S.Sub.Amdt.1: Sec. 2124s-se] - SB21

Interest paid on qualified education loans: individual income tax deduction created; JSCTE appendix report - AB739

Interest paid on qualified education loans: individual income tax deduction created; JSCTE appendix report - SB622

Practice of psychiatry: income tax deduction for income earned from created; JSCTE appendix report - AB709

Small farm operators: program to reimburse higher education debt created in HEAB, conditions specified; Small Farm Higher Education Debt Council created in DATCP; fraud, income tax deductions, and LAB audit and report provisions; JSCTE appendix report - AB913

Small farm operators: program to reimburse higher education debt created in HEAB, conditions specified; Small Farm Higher Education Debt Council created in DATCP; fraud, income tax deductions, and LAB audit and report provisions; JSCTE appendix report - SB706

State legislator allowance for expenses (per diem): individual income tax deduction sunsetted; JSCTE appendix report - AB345

State legislator allowance for expenses (per diem): individual income tax deduction sunsetted; JSCTE appendix report - SB255

State of emergency declared by the Governor: exemptions from certain taxes, fees, and licensing or permit requirements for work performed by non-Wisconsin residents or businesses; JSCTE appendix report - AB405

State of emergency declared by the Governor: exemptions from certain taxes, fees, and licensing or permit requirements for work performed by non-Wisconsin residents or businesses; JSCTE appendix report - SB334

Support accounts for individuals with disabilities (ABLE accounts): provisions authorizing creation repealed; tax benefit contributions to accounts in other states continues [A.Amdt.1: Internal Revenue Code provisions added; A.Amdt.2: excluded from income assets re long-term care program eligibility] - AB731

Support accounts for individuals with disabilities (ABLE accounts): provisions authorizing creation repealed; tax benefit contributions to accounts in other states continues - SB604

Support accounts for individuals with disabilities created, based on the federal ABLE program [S.Sub.Amdt.1: Sec. 316e, 2118e, f, 2124e, 2186s, 9337 (2j)] - SB21

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - AB272

Wisconsin Student Loan Refinancing Authority (WSLRA) created; DFI duties re financial aid information; institutions of higher education required to provide student loan counseling; individual income tax subtraction for tuition and student fees revised; annual report from HEAB to JCF required re student loan debt; JSCTE appendix report - SB194

Property of a delinquent taxpayer: sale and auction provisions revised [Sec. 2459, 2460, 4622, 9337 (1)] - AB21

Property of a delinquent taxpayer: sale and auction provisions revised [Sec. 2459, 2460, 4622, 9337 (1)] - SB21

Unpaid income or sales taxes: interest does not accrue while taxpayer is subject to a DOR audit; interest rate on amount past due, but not delinquent, reduced over time - AB226