Wisconsin Legislature: Corporation

Business entity filing with DFI: expedited processing fees [Sec. 1682, 1690] - SB30

Center for Employee Ownership established by the UW System; WEDC to establish economic development program re employee ownership loans or loan guarantees for eligible transactions; income and franchise tax, employee ownership trust, and DOA provisions - AB1010

Center for Employee Ownership established by the UW System; WEDC to establish economic development program re employee ownership loans or loan guarantees for eligible transactions; income and franchise tax, employee ownership trust, and DOA provisions - SB460

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - AB459

Contributions by corporations, cooperative associations, or federally recognized American Indian Tribes to a segregated fund established by a political party or legislative campaign committee prohibited - SB357

Corporations and cooperative associations prohibited from making political contributions or expenditures to influence an election for state or local office; court and Ethics Commission provisions - SB413

Disregarded entities: DOR notices sent to the owner or the entity is considered sent to both [Sec. 1161; original bill only] - AB64

Disregarded entities: DOR notices sent to the owner or the entity is considered sent to both [Sec. 1161] - SB30

Foreign corporation acting in a fiduciary capacity in this state allowed - AB715

Foreign corporation acting in a fiduciary capacity in this state allowed - SB603

Foreign corporation’s certificate of authority fees eliminated under certain conditions - AB897

Foreign corporation’s certificate of authority fees eliminated under certain conditions - SB783

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - AB640

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - SB525

LLC articles of organization: initial filing fee exemption for student entrepreneurs, definition provision - AB498

LLC articles of organization: initial filing fee exemption for student entrepreneurs, definition provision - SB404

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3); original bill only] - AB64

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3)] - SB30

Rate-based client services purchased by DCF, DOC, DHS, or certain county departments: retention and disposition of surpluses generated by providers modified - AB327

Rate-based client services purchased by DCF, DOC, DHS, or certain county departments: retention and disposition of surpluses generated by providers modified; audit and JCF provisions [A.Sub.Amdt.1: Sec. 744b-h, 923b-m, 1850e, f, 9106 (3t), 9108 (2t), 9120 (3t), 9306 (4t), 9308 (1t), 9320 (2t), 9406 (4t), 9408 (3t), 9420 (3u)] - AB64

Rate-based client services purchased by DCF, DOC, DHS, or certain county departments: retention and disposition of surpluses generated by providers modified - SB255

Red Arrow Club: membership requirements modified to be eligible for incorporation - AB552

Red Arrow Club: membership requirements modified to be eligible for incorporation - SB461

Shareholders’ meetings of business corporations remote communication participation allowance created; electronic network provision - SB285

Shareholders’ meetings of business corporations remote communication participation allowance created; electronic network provision - AB357

SWIB prohibited from investing in any company contracting with the federal government re a wall along the border of the United States and Mexico - AB273

SWIB prohibited from investing in any company contracting with the federal government re a wall along the border of the United States and Mexico - SB210

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - AB140

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - SB89

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774; original bill only] - AB64

Angel and early stage seed investment tax credits: reallocate unused credits from preceding year to business development tax credit program [Sec. 1774] - SB30

Business development tax credit: technical correction [A.Sub.Amdt.1: Sec. 1078m] - AB64

Business development tax credit: WEDC may exceed annual limits under set conditions and with JCF approval; early stage business investment program provision [A.Sub.Amdt.1: Sec. 1035x, 1040g, p, 1083x, 1086m, 1108x, 1111m, 1774e-k, 1779m, n] - AB64

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated - AB84

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated - SB63

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision - AB574

Businesses that move out of state or the U.S.: income and franchise tax deductions for moving expenses eliminated; definition provision - SB481

Claims for refundable enterprise zone, business development, and electronics and technology manufacturing zone tax credits; WEDC duties [A.Sub.Amdt.1: Sec. 481m, 1036h-1038h, 1082m, 1085ba-1086h, 1110ba-1111h, 1769v, 1779L, 1783L-q, 9150 (3t)] - AB64

Contracts between WEDC and recipients of grants, loans, or tax credits: requirements created - AB647

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140; A.Sub.Amdt.1: further revisions] - AB64

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140] - SB30

Due dates changed for certain entities re filing income and franchise tax returns, paying estimated income and franchise tax installment payments, and filing withholding tax returns - AB26

Due dates changed for certain entities re filing income and franchise tax returns, paying estimated income and franchise tax installment payments, and filing withholding tax returns [S.Amdt.1: extension provision added] - SB2

Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, and grants to local governments; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA [for amendments, see entry under ``Industrial development"] - Au7 AB1

Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, and grants to local governments; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA - Au7 SB1

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB726

Employer contributions to employee’s college savings account: corporate income and franchise tax credit created - AB108

Employer contributions to employee’s college savings account: corporate income and franchise tax credit created [S.Amdt.1: individual income tax credit provisions added] - SB75

Freedom to Learn program created re grants to certain resident students enrolled in technical colleges or two-year UW System schools; manufacturing tax credit sunsetted - SB735

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1069

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1073

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes [S.Amdt.1: competitive bidding for local highway projects; S.Amdt.1 to S.Amdt.1: additional conditions to competitive bidding requirement] - SB883

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - SB887

Income tax changes re rates, brackets, and personal exemption; manufacturing and agricultural tax credit sunsetted - AB200

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11); A.Sub.Amdt.1: further revisions, deletes 1037, 1038, 1085, 1086, 1110, 1111] - AB64

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11)] - SB30

Job elimination or relocation reporting requirement for recipients of a WEDC loan, grant, or tax credit - AB646

Manufacturing and agricultural tax credit claim limit re adjusted gross income; general fund transfer to the Veterans Trust Fund - SB609

Mattress recycling business: income and franchise tax credit created - SB106

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - AB64

Net operating and business loss carry-forward and carry-back [Sec. 1024, 1083, 1108, 1152, 9338 (10)] - SB30

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3); original bill only] - AB64

Partnership and certain corporate income tax and withholding tax return filing dates modified, installment, interest, and DOR provisions [Sec. 1057, 1072-1074, 1090, 1105-1107, 1141-1144, 1154, 1155, 9338 (3)] - SB30

Personal property taxes paid by a small business: nonrefundable individual income tax credit and corporate income and franchise tax credit created - AB896

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased - AB489

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased [Sec. 1772, 1773; original bill only] - AB64

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased [Sec. 1772, 1773] - SB30

Qualified new business venture certified by WEDC: threshold for investments that qualify for tax credits increased - SB398

Research income and franchise tax credits made partially refundable [A.Sub.Amdt.1: Sec. 481p, 1038s, t, 1052w, y, 1086i, 1090j, k, 1111k, 1114j, k] - AB64

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes] - AB259

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits - SB203

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - AB64

Taxpayer cannot claim manufacturing and agriculture credit and other state credit on same income [Sec. 1042, 9338 (8)] - SB30

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - AB734

Tuition expenses for a DWD approved apprenticeship program: individual and corporate income and franchise tax deductions created - SB620

Wisconsin Job Development and Retention Commission created in DWD; businesses outsourcing jobs are ineligible to receive state grants, loans, contracts, and tax benefits - SB519

Body-worn cameras by correctional officers: DOC report required [A.Sub.Amdt.1: Sec. 9108 (2w)] - AB64

Certificate of qualification for employment procedure created for persons convicted of a crime, conditions and civil liability exemption provisions; Offender Employment, Council on, created to issue; DOC report required - AB736

Certificate of qualification for employment procedure created for persons convicted of a crime, conditions and civil liability exemption provisions; Offender Employment, Council on, created to issue; DOC report required - SB615

Correctional officers: DOC to ensure new hires receive at least 4 weeks of on-the-job training - AB703

Correctional officers: DOC to ensure new hires receive at least 4 weeks of on-the-job training - SB590

Deceased prison inmate: procedures relating to burial or cremation, unclaimed corpse, notification to relative, prohibition on cremation re homicide, and charges to prisoner’s estate - AB294