Wisconsin Legislature: Income tax

Alternative energy sources, energy efficient commercial building, clean fuel fueling station, and energy efficient home construction or improvement income and franchise tax credits created - AB378

Associate's or bachelor's degree from accredited college or university: individual income tax credit created; person can claim for limited number of years; residency provision - AB601

Biodiesel fuel production tax credit created [Enrolled SB-40: Sec. 1948, 1965h, 1991h, 1997, 2022, 2038h, 2060s, 2066, 2088, 2094h, 2116s, 2483] - SB40

Campaign finance law revisions: filing reports, disbursement limitations, individual disbursements, contribution limitations and restrictions, legislative campaign committee treatment, disposition of residual or excess funds, WECF, Public Integrity Endowment, violation penalties, public broadcasting television stations and public access channels, and individual income tax credit; nonseverability clause - SB12

Community rehabilitation program tax credit created re vocational rehabilitation services for individuals with disabilities [Enrolled SB-40: Sec. 1948, 1990m, 1992m, 1997, 2022, 2060m, n, 2066, 2088, 2116m, n, 2483] - SB40

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

Contribution to candidate for elective state office: individual income tax credit created - AB64

Contribution to candidate for elective state office: individual income tax credit created - SB112

Corn used for fuel for residential use: individual income tax credit created re sales and use taxes paid on purchase of - AB171

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

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

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; reports and LAB audit provisions - AB794

Development zones, enterprise development zones, agricultural development zones, technology zones, and airport development zones consolidated; reports and LAB audit provisions - SB480

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

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 - SB538

DWD child care services allocation increased and allocation of earned income tax credit decreased for fiscal year 2006-07 [Sec. 4, 5] - AB72

DWD child care services allocation increased and allocation of earned income tax credit decreased for fiscal year 2006-07 [Sec. 4, 5; S.Sub.Amdt.1: sections renumbered to 3 and 4] - SB39

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

Early stage seed investment credits claimed by insurers for license fees on insurance companies allowed; maximum amount of angel investments increased; technology commercialization grants and loans funding through Comm.Dept - AB817

Early stage seed investment credits claimed by insurers for license fees on insurance companies allowed; maximum amount of angel investments increased; technology commercialization grants and loans funding through Comm.Dept - SB501

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

Emerging target investment tax credit created re minority business, service-disabled veteran-owned business, or women-owned business - AB838

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

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

Gluten-free food purchases: nonrefundable individual income tax credit created - AB786

``Green data center" designed for maximum energy efficiency and minimum environmental impact: income and franchise tax credit created re costs of construction or operation - AB614

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

Health savings account: nonrefundable individual income tax credit created - AB47

Health savings account: nonrefundable individual income tax credit created - SB18

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

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - AB599

Historic buildings and downtown development: revisions re State Historic Building Code, multifamily dwellings, historic rehabilitation tax credit, certification and promotion of downtowns, DOT highway projects in downtown business areas, and certain state office buildings - SB331

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

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, fines, and federal law provisions - AB712

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 provision - AB101

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

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 - SB45

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

Medical care insurance premiums for policy that covers claimant, claimant's spouse, and dependent children: individual income tax credit for certain amount created; employment provision - AB107

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

Pension income from a qualified retirement plan under the Internal Revenue Code: certain amount exempt from taxation - AB18

Primary care physicians and dentists who provide services to MA recipients at a high rate of service: nonrefundable individual and corporate income tax credits created - AB748

Property tax credit for veterans and spouses revised; surviving spouse provisions [Enrolled SB-40: Sec. 1990s-sm, 9341 (3c)] - SB40

Property tax credit for veterans and surviving spouses: eligibility revised re age limit, residency for a consecutive 5-year period after entering active duty service, and service-connected disability - AB365

Property tax credit for veterans and surviving spouses: eligibility revised re repeal of age limit - AB256

Property tax credit for veterans and surviving spouses: eligibility revised re repeal of age limit and residency for a consecutive 10-year period after entering active duty service - SB101

Property tax credit for veterans and surviving spouses: eligibility revised re residency for a consecutive 5-year period after entering active duty service - AB292

Property tax credit for veterans and surviving spouses: eligibility revised re service-connected disability - SB146

Real work, real pay pilot project created; directive to DWD re continued creation and implementation of a subsidized work program eliminated [Sec. 1410, 1478, 1479, 1511, 1960-1965, 2033-2038, 2089-2094, 2162-2166, 2994, 3935, 9341 (3); Enrolled SB-40: further revisions, deletes 1960, 2033, 2090] - SB40

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

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

Retirement plan income: nonrefundable individual income tax credit created - AB28

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

Self-service laundry services: income tax credit created re sales and use taxes paid - AB161

Special orders of business for March 5, 2008 established re AB-47, AB-67, AB-92, AB-151, AB-212, AB-281, AB-346, AB-424, AB-479, AB-486, AB-517, AB-543, AB-553, AB-569, AB-579, AB-603, AB-635, AB-645, AB-663, AB-672, AB-673, AB-676, AB-677, AB-692, AB-693, AB-717, AB-736, AB-753, AB-755, AB-771, AB-772, AB-793, AB-804, AB-805, AB-817, AB-819, AB-825, AB-835, AB-842, AB-853, AB-864, AB-869, AB-872, AB-901, SB-69, SB-176, SB-272, SB-289, SB-294, SB-324, SB-325, SB-326, SB-327, SB-328, SB-335, SB-368, SB-369, SB-370 - AR16

Student loans: nonrefundable individual income tax credit for educational interest expenses created - AB714

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements - AB283

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