Wisconsin Legislature: Income tax

Noncompliant REAL ID driver's license or ID card applicant: documentary proof of citizenship or lawful presence in the U.S. not required; SSN and discrimination provisions [Sec. 1166, 1167, 1185-1187, 1189, 1547, 1691-1695, 1697-1702, 1776-1781, 1787, 1788, 2322, 2351, 2360, 2361, 2373, 2374, 2399, 2400, 2630-2636, 2639-2650, 2654-2660, 2843, 2921, 9344 (1), 9444 (1)] - AB50

Photographic identification required for voting; provisional ballot provision. Constitutional amendment (2nd consideration) - AJR1

Photographic identification required for voting; provisional ballot provision. Constitutional amendment (2nd consideration) - SJR2

ignition interlock deviceIgnition interlock device, see Motor vehicle — Equipment

immigrationImmigration

Sheriffs required to provide information re legal status of individuals in jail to USDHS; DOR and DOJ provisions - AB24

Sheriffs required to provide information re legal status of individuals in jail to USDHS; DOR and DOJ provisions - SB57

impoundmentImpoundment, see Forfeiture

in memoriamIn memoriam

Brostoff, Jonathan Francis: life and public service of former state representative and Milwaukee Common Council alder honored - AJR18

Brostoff, Jonathan Francis: life and public service of former state representative and Milwaukee Common Council alder honored - SJR19

Cullen, Timothy Francis "Tim": life and public service of former state senator and Secretary of the Dept. of Health and Social Services honored - AJR26

Cullen, Timothy Francis "Tim": life and public service of former state senator and Secretary of the Dept. of Health and Social Services honored - SJR21

Fuller, Patrick Eli: life and public service of former Assembly Chief Clerk, U.S Marine 2dLt, and U.S. Army LTC honored - AJR12

Fuller, Patrick Eli: life and public service of former Assembly Chief Clerk, U.S Marine 2dLt, and U.S. Army LTC honored - SJR13

Martin, David O. “Dave”: life and public service of former state representative honored - AJR14

Martin, David O. “Dave”: life and public service of former state representative honored - SJR14

Prosser, Justice David T., Jr: life and public service of former state representative and Wisconsin Supreme Court Justice honored - AJR4

Prosser, Justice David T., Jr: life and public service of former state representative and Wisconsin Supreme Court Justice honored - SJR9

Soletski, James “Jim” Robert: life and public service of former state representative honored - AJR11

Soletski, James “Jim” Robert: life and public service of former state representative honored - SJR20

Uecker, Robert George “Bob” “Mr. Baseball”: life, legacy, and contributions to baseball, broadcasting, entertainment, and philanthropy honored - AJR9

Uecker, Robert George “Bob” “Mr. Baseball”: life, legacy, and contributions to baseball, broadcasting, entertainment, and philanthropy honored - SJR6

income taxIncome tax

Income tax personal exemption increased; JSCTE appendix report [Sec. 1249-1252] - AB50

Income tax personal exemption increased; JSCTE appendix report [Sec. 1249-1252] - SB45

Internal Revenue Code changes made by the federal Tax Cuts and Jobs Act adopted [Sec. 1433] - AB50

Internal Revenue Code changes made by the federal Tax Cuts and Jobs Act adopted [Sec. 1433] - SB45

income tax _ creditIncome tax — Credit, see also Homestead credit

EITC expansion [Sec. 1297, 1298, 1438] - AB50

EITC expansion [Sec. 1297, 1298, 1438] - SB45

Employee ownership conversion costs tax credit created, capital gain deduction, and DOR to establish an employee ownership outreach and education program ; JSCTE appendix report - AB17

Employee ownership conversion costs tax credit created, capital gain deduction, and DOR to establish an employee ownership outreach and education program ; JSCTE appendix report - SB21

Film production services: income and franchise tax credits created; Tour.Dept, report, and LAB audit provisions [Sec. 57, 403, 706, 1222, 1282, 1283, 1313, 1314, 1317, 1321, 1324, 1344, 1345, 1364-1367, 1369, 1388, 1389, 1404-1406, 1428] - AB50

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1296, 1316] - AB50

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1296, 1316] - SB45

Historic rehabilitation tax credit changes [Sec. 1300-1308, 1309-1311, 1322, 1349-1360, 1368, 1390-1400] - AB50

Historic rehabilitation tax credit changes [Sec. 1300-1308, 1309-1311, 1322, 1349-1360, 1368, 1390-1400] - SB45

Los Angeles wildfire of 2025 and Hurricane Helene: income tax credit for U.S. citizens who were residents of Los Angeles or North Carolina and relocate to Wisconsin - AB139

Los Angeles wildfire of 2025 and Hurricane Helene: income tax credit for U.S. citizens who were residents of Los Angeles or North Carolina and relocate to Wisconsin - SB118

Low-income housing tax credit changes; preference for rural communities added - AB182

Low-income housing tax credit changes; preference for rural communities added - SB178

Low-income housing tax credit revisions [Sec. 1294, 1361, 1401, 1446, 2401, 2402] - AB50

Low-income housing tax credit revisions [Sec. 1294, 1361, 1401, 1446, 2401, 2402] - SB45

Manufacturing and agriculture credit: manufacturing income limit [Sec. 1285-1287, 1346-1348] - AB50

Manufacturing and agriculture credit: manufacturing income limit [Sec. 1285-1287, 1346-1348] - SB45

Married persons filing a separate return allowed to claim EITC under certain conditions - AB20

Married persons filing a separate return allowed to claim EITC under certain conditions - SB20

Nuclear power-related research eligible for the research income tax credit [Sec. 1278-1281, 1340-1343, 1384-1387] - AB50

Nuclear power-related research eligible for the research income tax credit [Sec. 1278-1281, 1340-1343, 1384-1387] - SB45

Rail infrastructure and railroad maintenance expenses: income and franchise tax credits created; DOR duties - SB213

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - AB183

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - SB177

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] - AB50

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1295, 1315, 1362, 1363, 1402, 1403] - SB45

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1290-1292, 9337 (2)] - AB50

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1290-1292, 9337 (2)] - SB45

Veterans and surviving spouses property tax credit: eligibility expanded [Sec. 1288, 1289, 1293, 9337 (3)] - AB50

Veterans and surviving spouses property tax credit: eligibility expanded [Sec. 1288, 1289, 1293, 9337 (3)] - SB45

Video game production income and franchise tax credit created - SB204

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] - AB50

Workforce housing modifications to the business development tax credit [Sec. 1275, 1276, 1338, 1339, 1382, 1383, 2468, 2469] - SB45

income tax _ deductionIncome tax — Deduction

Adoption expenses: maximum income tax deduction increased; JSCTE appendix report [Sec. 1228, 1229] - AB50

Adoption expenses: maximum income tax deduction increased; JSCTE appendix report [Sec. 1228, 1229] - SB45

Broadband expansion grants and federal high-cost program funding for broadband expansion: income and franchise tax exemptions; JSCTE appendix report - SB176

Cash tips paid to employees: income tax exemption created; JSCTE appendix report - AB38

Cash tips paid to employees: income tax exemption created; JSCTE appendix report - SB36

Cash tips paid to employees: income tax exemption created; JSCTE appendix report [Sec. 1221, 1226, 1227, 1230-1242, 1421-1423, 9337 (10)] - AB50

Cash tips paid to employees: income tax exemption created; JSCTE appendix report [Sec. 1221, 1226, 1227, 1230-1242, 1421-1423, 9337 (10)] - SB45

Catastrophe savings account established to be used for property damage due to a catastrophic event; property insurance and income tax subtraction provisions [Sec. 1223, 1245, 1246, 2350] - AB50

Catastrophe savings account established to be used for property damage due to a catastrophic event; property insurance and income tax subtraction provisions [Sec. 1223, 1245, 1246, 2350] - SB45

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1224, 1225] - AB50

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1224, 1225] - SB45

Elementary or secondary school teacher: income tax deduction for eligible expenses created; JSCTE appendix report - AB64

Elementary or secondary school teacher: income tax deduction for eligible expenses created; JSCTE appendix report - SB69

Labor organization dues and expenses: individual income tax subtraction created; JSCTE appendix report [Sec. 1247] - AB50

Labor organization dues and expenses: individual income tax subtraction created; JSCTE appendix report [Sec. 1247] - SB45

Private school tuition income tax deduction: adjusted gross income threshold; JSCTE appendix report [Sec. 1243, 1244] - AB50

Private school tuition income tax deduction: adjusted gross income threshold; JSCTE appendix report [Sec. 1243, 1244] - SB45

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - AB76

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - SB72

income tax _ rateIncome tax — Rate

Individual income tax: fifth bracket added [Sec. 1253-1263, 1318-1320, 1424-1426, 9137 (1)] - AB50

Individual income tax: fifth bracket added [Sec. 1253-1263, 1318-1320, 1424-1426, 9137 (1)] - SB45

income tax _ returnIncome tax — Return

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1220, 1427, 9319 (4)] - AB50