Wisconsin Legislature: Franchise

Community theater: income and franchise tax credit created for property taxes paid on property owned by a nonprofit entity and operated as; conditions specified - AB957

Conservation easement donation to state or county: income and franchise tax deductions for fair market value created - AB177

Corporate income and franchise tax: combined reporting [S.Sub.Amdt.1 as amended by Senate; deleted by A.Sub. Amdt.1 or A.Amdt.1] - SB40

Corporate income and franchise tax reporting combined; renewable energy grant and loan program; Wisconsin higher education grants for technical college students; W-2 child care subsidy; manufacturing skills training grants; airport development and technology zones tax credits; fiscal changes; commuter rail transit system; WHEFA bonds for research institutes - SB510

Corporate tax return or claim: DOR must disclose information re audit or settlement that increases corporation's tax liability by set amount - AB516

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - AB763

Dairy manufacturing facility investment credit: dairy cooperatives allowed to claim - SB459

Dairy manufacturing operation: income and franchise tax credits created re amounts paid to modernize or expand [Sec. 1966, 1992, 2039, 2061, 2095, 2117; Enrolled SB-40: further revisions, 568h, 1948, 1994h, 1997, 2022, 2065, 2066, 2088, 2121, 2483, 3578h, deletes 1992, 2061, 2117] - SB40

Diesel engines that emit lower levels of nitrogen oxide and used in certain commercial motor vehicles: income and franchise tax credits created; airport development zone program credits provision - AB886

Early stage seed and angel investment credits: excluded from taxable income for income and franchise tax purposes, total amount allowed to claim revised, Comm.Dept certification of businesses modified - SB334

Early stage seed and angel investment credits: total amount allowed to claim revised; Comm.Dept certification of businesses modified - AB598

Early stage seed and angel investment income and franchise tax credits: expansion and technical changes [Sec. 1948, 1978, 1979, 1982, 2051, 2052, 2107, 2108, 9341 (7); Enrolled SB-40: further revisions, 1977, 1978, 1980, 1981, 2050, 2088, 2106, 2154, 3577k, 3578] - SB40

Early stage seed and angel investment tax credits: allocation revisions [Sec. 1948, 1977, 1980, 1981, 2050, 2106, 2154, 3578] - SB40

Early stage seed and bona fide angel investment income and franchise tax credit limits revised - AB557

Early stage seed and bona fide angel investment income and franchise tax credit limits revised - SB293

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB67

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB31

Electricity used in agricultural biotechnology: income and franchise tax credits created re sales and use taxes paid - AB381

Electronic medical records: income and franchise tax credits created for hardware or software purchased by health care providers [Sec. 1948, 1989, 1991, 1994, 1997, 2022, 2059, 2063, 2066, 2115, 2119, 2483, 3577] - SB40

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions - AB696

Eligible innovation project or project facility: income and franchise tax credits created re costs for creating and maintaining or operating; Comm.Dept and definition provisions - SB74

Enterprise zone jobs income and franchise tax credits: technical corrections [Sec. 1967-1976, 2040-2049, 2096-2105, 3637, 3638, 9341 (6)] - SB40

Ethanol and biodiesel fuel pump credit created [Sec. 1948, 1990, 1993, 1997, 2022, 2060, 2062, 2066, 2088, 2116, 2118, 2483] - SB40

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities - AB328

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities - SB210

Film production company income and franchise tax credits: beginning taxable date modified - AB56

Film production company income and franchise tax credits: beginning taxable date modified - SB24

Film production company income and franchise tax credits: beginning taxable year modified - AB3

Film production company income and franchise tax credits: transfer to other taxpayers allowed; claiming salary or wages for employees who are nonresidents permitted under certain conditions - AB907

Film production company income and franchise tax credits: transfer to other taxpayers allowed; claiming salary or wages for employees who are nonresidents permitted under certain conditions - SB556

Film production credits: technical corrections [Sec. 1986-1988, 2056-2058, 2064, 2065, 2112-2114, 2120, 2121] - SB40

Green data center: income and franchise tax credits created; definition provision - SB73

Health care plans known as ``cafeteria plans" created by employers for their employees: income and franchise tax credits created; DOR and DFI duties - AB894

High school students hired for summer employment: income and franchise tax credits for businesses created - AB837

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of - AB174

Illegal aliens: companies that hire are ineligible for income and franchise tax credits, property tax exemption, public works or services contracts, and loans or grants from local governments; review and good faith effort provisions - SB404

Income derived from manufacturing exempt from income and franchise taxes - SB569

Information technology hardware or software purchased by health care providers or facilities: income and franchise tax credits created re medical records in electronic format; income tax exemption on interest on WHEFA bonds and notes - AB111

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created re purchase or manufacture of - AB369

Insulating concrete forms used to construct a building and energy efficient products: income and franchise tax credits created re purchase or manufacture of - SB506

Meat processing facility investment credit created - AB732

Meat processing facility investment credit created - SB425

Motor vehicles that use gasoline and ethanol mixtures, can run on alternative fuels, are equipped with an electric motor, or are neighborhood electric vehicles or hybrid-electric vehicles: income and franchise tax credits created; engine modification kit provision; DOT may erect and maintain business signs along state highways with ``E85" symbol - AB371

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of - SB90

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of; sunset provision - AB85

Nanotechnology: income and franchise tax credits created re certain related expenses - AB635

Nanotechnology: income and franchise tax credits created re certain related expenses - SB139

Nonprescription drugs: income and franchise tax credits created re sales and use taxes paid on purchase of - AB659

Rate increases re sales tax, income tax, or franchise tax: two-thirds vote required. Constitutional amendment (1st consideration) - AJR26

Real estate investment trust and regulated investment company, amounts paid to: disallowing certain deductions for income and franchise tax purposes - MR8 AB1

Real estate investment trust: certain transactions disregarded for income and franchise tax purposes - AB918

Real estate investment trust: certain transactions disregarded for income and franchise tax purposes - SB527

Rehabilitation of an income-producing historic building: state income and franchise tax credit revised - AB762

Rehabilitation of an income-producing historic building: state income and franchise tax credit revised - SB447

Rental and interest payments by businesses to related entities: individual income and corporate and franchise tax deductions added back when computing state total income [Conf. Sub.Amdt.1] - MR8 AB1

Research conducted in this state: corporate income and franchise tax credits for certain expenses; property tax, sales tax, and use tax exemptions for machinery and tangible personal property re manufacturing or biotechnology research - AB770

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid - AB138

Restaurant kitchen machinery and equipment: income and franchise tax credits created re property taxes paid - SB94

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid - AB559

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid - SB313

Tax avoidance transactions voluntary compliance program created [Sec. 2137, 2138] - SB40

Technology training for employees: income and franchise tax credits created; definition provided - AB540

Technology zone tax credits: Comm.Dept may allocate unallocated airport development zone tax credits; conditions set [A.Sub.Amdt.1: further revisions, allocation to agricultural development zone, airport development zone designated] - AB789

Technology zone tax credits: Comm.Dept may allocate unallocated airport development zone tax credits; conditions set - SB453

Veterans service organization chartered under federal law: corporate income and franchise tax exemptions created [Enrolled SB-40: Sec. 2019, 9341 (2)] - SB40

WHEFA bonds: nonrefundable individual and corporate income and franchise tax credits created re interest income; educational institution and facilities definitions revised re Wisconsin Association of Independent Colleges and Universities - AB65

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and Comm.Dept provisions - AB235

Workplace wellness tax credit created [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1] - SB40

fraternal organizationFraternal organization, see Benevolent association

fraudFraud, see also Advertisement — Fraudulent

Counterfeit or altered identification documents: manufacturing, distributing, or selling for specified purposes made a felony; ``racketeering activity" provisions - SB465

Customer access to toilet facility designated for use by employees of a retail establishment: permitting use by customers with certain medical conditions required; forfeiture, civil liability immunity, and forged statement provisions - AB859

False claims submitted by contractor or vendor to state or local government: penalty created; treble damages in certain cases; qui tam [whistleblower] provisions; AG duties [Sec. 112, 117, 635, 667, 680-682, 1903, 2524, 2529-2531, 2540, 2646, 2902, 2904, 2984, 3751, 3753-3756, 3775, 9329 (2)] - SB40

False report of a crime: knowingly making or causing another person to make prohibited, misdemeanor and felony penalties; court may order convicted person to reimburse certain costs to the responding law enforcement or emergency response agency - AB699

False representations in communications with legislators re representing a constituent, forfeiture provision - AB661

Fraud by W-2 participants: counties and tribal governing bodies may create programs to investigate [Enrolled SB-40: Sec. 453m, 1465m] - SB40

Fraud, waste, and mismanagement in state government: LAB to maintain a toll-free telephone number with voice mail to receive reports [S.Amdt.1: LAB may refer a report to a state department, board, commission, or independent agency for investigation] - SB86

Lottery and gaming property tax credit: DOR distribution of penalty imposed on ineligible person who knowingly made a false claim - AB642

MA false claim recoveries; treble damages in certain cases; qui tam [whistleblower] provisions; AG duties [Enrolled SB-40: Sec. 635, 1629m, 2902, 2904, 3751, 3753-3756, 3775, 9329 (2)] - SB40

MPCP revisions re teacher licensure, pupil assessments, disclosure requirements, pupil records, accreditation, school assessment guide, annual cost report, transportation of pupils and insurance coverage, exclusion of private schools, fraudulent representation, and school buses - AB930

Public records containing certain personal information, including SSN: state or local government prohibited from posting on the Internet; SSN must be deleted before permitting access to the record; penalties for misrepresenting identity or purpose re obtaining SSN - AB102

Voter intimidation or suppression and false statements or representations to deter people from voting: prohibitions and penalties created; repealing requirement that police officers be stationed at certain polling places in populous cities - AB966

freedom of speech and pressFreedom of speech and press

News media: prohibition against any person, including a judge, from issuing a subpoena compelling testimony or disclosure of specified information; exceptions, circuit court, and criminal investigation provisions - AB946