Wisconsin Legislature: Income tax

Wagner, R. Richard “Dick”: life and public service to the State of Wisconsin and Dane County commended - AJR34

Wagner, R. Richard “Dick”: life and public service to the State of Wisconsin and Dane County commended - SJR27

income continuation insuranceIncome continuation insurance, see Insurance — Miscellaneous

income maintenanceIncome maintenance, see Public welfare

income taxIncome tax, see also Corporation — Taxation

Apportionment of gross receipts from trading assets: rules revised [Admin.Code Tax 2.495] [S.Sub.Amdt.2: Sec. 477, 478, 9337 (3), 9437 (2)] - SB70

Federal Internal Revenue Code changes adopted re contribution to health savings account and telehealth or other remote care services [A.Amdt.1: further revisions] - AB364

Federal Internal Revenue Code changes adopted re contribution to health savings account and telehealth or other remote care services - SB364

Federal Internal Revenue Code changes adopted re depreciation and amortization - AB922

Income tax reciprocity between Wisconsin and Minnesota: study by respective departments of revenue required; agreement conditions and approval by Governor and JCF - AB375

Income tax reciprocity between Wisconsin and Minnesota: study by respective departments of revenue required; agreement conditions and approval by Governor and JCF [S.Amdt.1: JCF approval changed to approval by joint resolution of the Legislature; A.Amdt.1: joint resolution provision replaced with JCF approval, study provision modified] - SB374

Individual income tax withholding table adjustments [S.Sub.Amdt.2: Sec. 9137 (1)] - SB70

Internal Revenue Code changes made by specified federal acts [Sec. 1353-1358, 1446-1450, 1453, 1488, 1490-1494, 1538-1540] - AB43

Internal Revenue Code changes made by specified federal acts [Sec. 1353-1358, 1446-1450, 1453, 1488, 1490-1494, 1538-1540] [original bill only] - SB70

Internal Revenue Code changes made by specified federal acts adopted; JSCTE appendix report [A.Sub.Amdt.1: further revisions] - AB406

Internal Revenue Code changes made by specified federal acts adopted; JSCTE appendix report - SB389

Net operating loss carry-back provisions repealed [Sec. 1383-1386, 1532, 1533, 9337 (5)] - AB43

Net operating loss carry-back provisions repealed [Sec. 1383-1386, 1532, 1533, 9337 (5)] [original bill only] - SB70

Obsolete statutory references removed re property, sales, and income taxes; the Revised Uniform Claimed Property Act; and lottery games - AB742

Obsolete statutory references removed re property, sales, and income taxes; the Revised Uniform Claimed Property Act; and lottery games - SB738

Qualified ABLE savings account program under section 529A of the Internal Revenue Code implemented [Sec. 1370, 2447] - AB43

Qualified ABLE savings account program under section 529A of the Internal Revenue Code implemented - AB121

Qualified ABLE savings account program under section 529A of the Internal Revenue Code implemented [Sec. 1370, 2447] [original bill only] - SB70

Qualified ABLE savings account program under section 529A of the Internal Revenue Code implemented - SB122

Student loan forgiveness: adopting exclusion under the federal American Rescue Plan Act of 2021 for state income tax purposes; JSCTE appendix report - AB1082

Student loan forgiveness: adopting exclusion under the federal American Rescue Plan Act of 2021 for state income tax purposes; JSCTE appendix report - SB984

Tax revisions re road-building equipment sales tax exemption, income tax withholding threshold for nonresidents, and qualified opportunity fund certification; lottery games and farm assets changes; JSCTE appendix report [S.Amdt.1: adds income tax exemption for certain commercial loan income and cigarette, tobacco, and vapor product enforcement positions; A.Amdt.1: common carrier permit for direct wine shipping, local exposition board membership, and DOR positions for shared revenue and municipality sales tax administration provisions added] - SB616

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

Apprenticeship and youth apprenticeship changes re skilled wage rate, completion awards, and income tax credit; high school education changes re career and technical education incentive grants and completion awards, apprenticeship courses and technical preparation programs, and part-time open enrollment - AB779

Beginning farmer and owners of farm assets income tax credit created - AB1124

Beginning farmer and owners of farm assets income tax credit created - SB1025

Bicycle purchases, including electric bicycles: individual, refundable income tax credit created - AB276

Bicycle purchases, including electric bicycles: individual, refundable income tax credit created - SB272

Business development tax credit changes [A.Sub.Amdt.1: further revisions, enterprise zone jobs tax credit provisions added; A.Amdt.1: further revisions] - AB627

Business development tax credit changes - SB585

Business that operate a child care program for their employees’ children: income and franchise tax credit created - AB660

Business that operate a child care program for their employees’ children: income and franchise tax credit created - SB623

Child and dependent care tax credit expanded re employment-related expense limitation [S.Sub.Amdt.1] - Se3 SB1

Child and dependent care tax credit expanded [Sec. 1435, 1436] - AB43

Child and dependent care tax credit expanded [Sec. 1435, 1436] [original bill only] - SB70

Child and dependent care tax credit: state income tax credit expanded - AB1023

Child and dependent care tax credit: state income tax credit expanded - SB976

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - AB1155

Community development financial institution (CDFI): income and franchise tax credits created for investments in; definitions and sunset provision - SB1063

Digital interactive media: refundable income and franchise tax credit created; report required - AB1033

Digital interactive media: refundable income and franchise tax credit created; report required - SB970

EITC expansion [Sec. 1432, 1433, 1542] - AB43

EITC expansion [Sec. 1432, 1433, 1542] [original bill only] - SB70

EITC for families with children modified - AB471

EITC for families with children modified - SB453

EITC name changed to earned income child care tax credit - AB228

EITC name changed to earned income child care tax credit - SB227

Employee ownership conversion costs tax credit created, capital gain exemption; JSCTE appendix report - AB1217

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 1410, 1411, 1438] - AB43

Family and individual reinvestment income tax credit created; working families tax credit sunsetted [Sec. 1410, 1411, 1438] [original bill only] - SB70

Family caregiver income tax credit for qualified expenses created [Sec. 1429, 1440] - AB43

Family caregiver income tax credit for qualified expenses created [Sec. 1429, 1440] [original bill only] - SB70

Film production services tax credit and film production company investment credit created; State Film Office created in the Tour.Dept; reports and LAB audit provisions - AB1125

Film production services tax credit and film production company investment credit created; State Film Office created in the Tour.Dept; reports and LAB audit provisions - SB1026

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1430, 1441] - AB43

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1430, 1441] [original bill only] - SB70

Lead hazard in a dwelling: nonrefundable individual and corporate income tax credit created re costs for eliminating exposure to - AB888

Lead hazard in a dwelling: nonrefundable individual and corporate income tax credit created re costs for eliminating exposure to - SB861

Low-income housing tax credit changes - AB39

Low-income housing tax credit changes - SB40

Low-income housing tax credit eligibility revisions [Sec. 1426, 1427, 1484, 1485, 1514, 1515, 1564, 1565, 2557-2559] - AB43

Low-income housing tax credit eligibility revisions [Sec. 1426, 1427, 1484, 1485, 1514, 1515, 1564, 1565, 2557-2559] [original bill only] - SB70

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1417, 1418, 1481-1483] - AB43

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1417, 1418, 1481-1483] [original bill only] - SB70

Married persons filing a separate return allowed to claim EITC under certain conditions - AB248

Married persons filing a separate return allowed to claim EITC under certain conditions - SB243

Married persons filing jointly: income tax credit maximum increased - AB1022

Married persons filing jointly: income tax credit maximum increased - SB979

Pediatric cancer research institutions: income and franchise tax credit created for contributions to - AB110

Pediatric cancer research institutions: income and franchise tax credit created for contributions to - SB112

Property tax increases: refundable individual income tax credit created for the primary residence of persons age 65 and older - AB235

Property tax increases: refundable individual income tax credit created for the primary residence of persons age 65 and older - SB229

Recipients of deferred action under the Deferred Action for Childhood Arrivals (DACA) program: nonrefundable income tax credit created - AB820

Recipients of deferred action under the Deferred Action for Childhood Arrivals (DACA) program: nonrefundable income tax credit created - SB865

Refundable income tax credit created re property taxes paid; rent provision and conditions specified - AB1191

Refundable income tax credit created re property taxes paid; rent provision and conditions specified - SB1112

Research credit: income and franchise tax credit revisions [Sec. 1406-1408, 1474, 1475, 1512, 1513] - AB43

Research credit: income and franchise tax credit revisions [Sec. 1406-1408, 1474, 1475, 1512, 1513; S.Sub.Amdt.2: further revisions, Sec. 338-340, 342-345] - SB70

Sole proprietor employee tax credit program created - AB172

Sole proprietor employee tax credit program created - SB162

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - AB945