Wisconsin Legislature: Income tax

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] - SB45

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

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

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

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

MA eligibility determination: DOR required to include questions on individual income tax returns [Sec. 1220, 1427, 9319 (4)] - SB45

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - AB50

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - SB45

Alternatives to prosecution and incarceration: DOA grant program for tribes and Director of State Courts grant program for counties established; DOJ grant programs sunsetted [Sec. 86, 321, 322, 326-328, 341, 348, 396, 397, 740, 2225, 2242-2272, 2603, 3017-3021, 3204, 3215, 3224, 3240, 3261, 3265, 9101 (2), 9127 (2), 9401 (3), 9407 (1), 9427 (2)] - AB50

Alternatives to prosecution and incarceration: DOA grant program for tribes and Director of State Courts grant program for counties established; DOJ grant programs sunsetted [Sec. 86, 321, 322, 326-328, 341, 348, 396, 397, 740, 2225, 2242-2272, 2603, 3017-3021, 3204, 3215, 3224, 3240, 3261, 3265, 9101 (2), 9127 (2), 9401 (3), 9407 (1), 9427 (2)] - SB45

American Indian children attending school: requiring school districts to include certain data in annual report to DPI - AB101

American Indian children attending school: requiring school districts to include certain data in annual report to DPI - SB89

Community climate action grants created [Sec. 83, 356] - AB50

Community climate action grants created [Sec. 83, 356] - SB45

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - AB50

Indian gaming receipts funding changes re tourism marketing, snowmobile law enforcement operations, and gaming regulation and enforcement; grants to schools to replace certain race-based nicknames, logos, mascots, and team names; tribal law enforcement grants; Director of Native American Affairs appointed; grants to each tribe or band [Sec. 81, 85, 87, 88, 208, 228, 240, 249, 253, 254, 277, 352, 370-376, 390, 428, 707, 2016, 2239, 2240, 2367, 2666-2668] - SB45

Labeling wild rice as "traditionally harvested" [Sec. 1590] - AB50

Labeling wild rice as "traditionally harvested" [Sec. 1590] - SB45

Lifetime teacher license to teach American Indian language: review by American Indian tribe or band; DPI rule modified [Admin.Code PI 34.055] - AB109

Lifetime teacher license to teach American Indian language: review by American Indian tribe or band; DPI rule modified [Admin.Code PI 34.055] - SB87

Nonresident tuition exemption for certain tribal members at UW System institutions and technical colleges [Sec. 623, 650, 9342 (1), 9347 (1)] - AB50

Nonresident tuition exemption for certain tribal members at UW System institutions and technical colleges [Sec. 623, 650, 9342 (1), 9347 (1)] - SB45

Nontaxable tribal land: refunds of certain tax payments to claimants and shared revenue payments to specified counties and towns to compensate for lost property tax revenue [Sec. 400, 401, 1517, 9137 (2)] - AB50

Nontaxable tribal land: refunds of certain tax payments to claimants and shared revenue payments to specified counties and towns to compensate for lost property tax revenue [Sec. 400, 401, 1517, 9137 (2)] - SB45

Peer-to-peer suicide prevention grants to high schools: maximum annual amount increased [Sec. 1919] - AB50

Peer-to-peer suicide prevention grants to high schools: maximum annual amount increased [Sec. 1919] - SB45

Professional Standards Council for Teachers: DPI license requirement removed for member who is a teacher in a tribal school - AB110

Professional Standards Council for Teachers: DPI license requirement removed for member who is a teacher in a tribal school - SB88

State park annual vehicle admission and camping fees waived for Wisconsin tribal members [Sec. 480-482] - AB50

State park annual vehicle admission and camping fees waived for Wisconsin tribal members [Sec. 480-482] - SB45

Subpoena served in official capacity to law enforcement officer or tribal law enforcement officer must be served at officer’s work address - AB191

Subpoena served in official capacity to law enforcement officer or tribal law enforcement officer must be served at officer’s work address - SB191

Subsidized guardianship and kinship care payments: eligibility expanded; rule repealed [Admin.Code DCF 55.02] [Sec. 295, 298, 787-791, 810, 834, 836, 837, 839, 840, 842-847, 850, 852, 853, 855-862, 865-886, 890-909, 927-934, 3143, 3151-3155, 3282, 9406 (2)] - AB50

Subsidized guardianship and kinship care payments: eligibility expanded; rule repealed [Admin.Code DCF 55.02] [Sec. 295, 298, 787-791, 810, 834, 836, 837, 839, 840, 842-847, 850, 852, 853, 855-862, 865-886, 890-909, 927-934, 3143, 3151-3155, 3282, 9406 (2)] - SB45

Thrive Rural Wisconsin program funding [Sec. 9149 (5)] - AB50