Wisconsin Legislature: Income tax

Williams, Robert Rama: life, accomplishments, and service to his community commended - AJR98

Williams, Robert Rama: life, accomplishments, and service to his community commended - SJR92

Apportionment for broadcasters re income and franchise taxes, definition provision, DOR duties [A.Sub.Amdt.1: Sec. 1002m, 1013d-i, 1057d, 1076d-k] - AB64

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

Determining income tax increment generated by certain TIDs in City of Milwaukee: mechanism created; neighborhood economic revitalization provision - AB367

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

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127, 1128, 1131-1136, 1151, 9338 (13)-(15)] - AB64

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127, 1128, 1131-1136, 1151, 9338 (13)-(15)] - SB30

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - AB910

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - SB764

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1); A.Sub.Amdt.1: further revisions, exclude from taxable income distribution from IRA to charitable organization, 1160d] - AB64

Internal Revenue Code updates adopted [Sec. 1003-1009, 1058-1071, 1079-1082, 1091-1104, 1153, 9338 (1)] - SB30

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

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - AB64

Sourcing rules clarification re income and franchise tax [Sec. 1012, 1013, 1075, 1076, 9338 (7)] - SB30

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - AB176

Tax-free distribution from IRA to qualified charitable organization: Internal Revenue Code provision adopted - SB121

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

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, and outstanding deductions, civil claim for damages, and taxation exemption provisions; option to elect health care coverage plans through GIB created - AB548

Wrongful imprisonment of innocent persons: claims against the state provisions and compensation amounts revised, and outstanding deductions, civil claim for damages, and taxation exemption provisions; option to elect health care coverage plans through GIB created - SB456

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: 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

Certified nursing assistant (CNA) training costs: individual income tax credit created - AB757

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB860

Credit for taxes paid to other states revised [A.Sub.Amdt.1: Sec. 1044p-u, 9338 (3t)] - AB64

Early stage seed and angel investment credits: refund provision - AB39

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16); A.Sub.Amdt.1: further revisions, EITC provision removed, deletes 1050] - AB64

EITC and homestead tax credit eligibility limitation [Sec. 1050, 1116-1118, 1125, 9338 (16)] - SB30

EITC for recently married tax filers [Sec. 1048; original bill only] - AB64

EITC for recently married tax filers [Sec. 1048] - SB30

EITC: percent of federal credit eligible individuals may claim on state taxes modified [Sec. 1046, 1047; original bill only] - AB64

EITC: percent of federal credit eligible individuals may claim on state taxes modified [Sec. 1046, 1047] - SB30

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Jr8 AB5

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Jr8 SB5

EITC rate changed for taxable years beginning after 2017 - AB970

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

Emergency responder individual income tax credit created - SB32

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

Entrepreneurial tax credit access grants created - AB166

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - AB631

Family caregiver assisting a qualified family member: nonrefundable individual income tax credit created for qualified expenses; definition provisions - SB528

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

Gear and equipment purchases and mileage expenses of emergency responders: individual income tax credit created, conditions set - SB33

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779; A.Sub.Amdt.1: further revisions, 1775g, m, deletes 1776, 1777, 1778, 1779] - AB64

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779] - SB30

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - AB793

Historic rehabilitation tax credit: limit on amount WEDC may certify increased - SB668

Homestead tax credit changes re income, property tax, and threshold income maximums; index for inflation provision - AB350

Household and dependent care services: individual income tax credit created for certain expenses - AB43

Household and dependent care services: individual income tax credit created for certain expenses - SB37

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167; original bill only] - AB64

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167] - SB30

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - AB869

Low-income housing project: state income and franchise tax credit program administered by WHEDA created, report required - SB706

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

Medical debt re costs for care of a spouse who dies: refundable individual income tax credit created - AB995

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - AB177

Milwaukee Institute of Art and Design apprenticeship program: income and franchise tax credits to businesses for each employee hired from - SB112

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049; original bill only] - AB64

Noncustodial parent refundable individual income tax credit created based on EITC [Sec. 920, 1049] - SB30

Nonrefundable individual income tax credit for taxpayers below certain income thresholds created; fifth individual income tax bracket created - AB172

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - AB963

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - SB859

Parent of a stillbirth: refundable individual income tax credit created - AB195

Parent of a stillbirth: refundable individual income tax credit created - SB138

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

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - AB964

Replacement of public water system service lines containing lead: DNR program to provide financial assistance to municipalities and nonrefundable individual income tax credit and levy limit exception created, water service rates provision - SB785

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

School district portion of property tax assessment for claimants over set age: refundable individual income tax credit created - AB892

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

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - AB64

WHEFA bonds: individual income tax exemption on earned interest from [Sec. 1014, 9338 (4)] - SB30

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - AB951

Windows replaced in historic property to remediate a lead hazard: historic rehabilitation tax credit - SB854

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - AB143

Wisconsin Student Loan Refinancing Authority created; student loan counseling and income tax subtraction provisions; DFI, HEAB, and institutions of higher education duties; report required - SB91