Wisconsin Legislature: Income tax

Workplace wellness programs offered by employers: income and franchise tax credits created; definition and DOR provisions - SE1 SB5

income tax _ deductionIncome tax — Deduction, see also Capital gains tax; Corporation — Taxation; Homestead credit

Adoption expenses incurred by an individual who claims the federal tax credit: nonrefundable individual income tax credit created; JSCTE appendix report - AB287

Bonus depreciation: federal law changes adopted for state income and franchise tax purposes - SB14

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 1866, 2862; A.Sub.Amdt.1: further revisions] - AB40

Capital gains from Wisconsin-source assets: income tax exclusion; WEDC and DOR duties; JSCTE appendix report [Sec. 1754, 1761, 1763, 2862] - SB27

College savings programs and College Savings Program Board transferred to DOA from Office of the State Treasurer [Sec. 74-77, 207, 208, 758-766, 868, 904-907, 1756-1760, 3491, 3492, 9149 (1); A.Sub.Amdt.1: further revisions, certain family members who are not account members allowed to contribute and claim deductions, 9341 (5f)] - AB40

College tuition and expenses program and college savings program: authorized contributor who is not the account owner may claim income tax deduction; JSCTE appendix report - AB185

Compensation for innocent convicts re claims against the state: per year amount increased, cap on total amount eliminated, and income tax exemption created; JSCTE appendix report - AB168

Compensation for innocent convicts re claims against the state: per year amount increased, cap on total amount eliminated, and income tax exemption created; JSCTE appendix report - SB141

Contaminated and abandoned wells compensation program: individual income tax subtract modification created; JSCTE appendix report - AB47

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report - AB466

Coverdell Education Savings Account contributions: individual income tax deduction created; JSCTE appendix report - SB364

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - AB213

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - AB277

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - SB203

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - SE1 AB6

Exempting from taxation payments from employer to employee to reimburse medical care costs for employee's adult child, JSCTE appendix report - SE1 SB6

Graduate of a regionally accredited college or university and year-round resident of this state: individual income tax deduction created; JSCTE appendix report - AB33

Individual income tax personal exemption for certain older taxpayers: amount increased; JSCTE appendix report - SB302

Parental assistance health care expenses account: individual income tax deduction for deposits to the account created, withdrawal for uses other than allowed purposes provisions; DHS to request certain Medicaid waiver; JSCTE appendix report - AB282

Pension income from a qualified retirement plan under the Internal Revenue Code or an IRA in certain cases: amount of exempt income revised; federal adjusted gross income provision; JSCTE appendix report - AB52

Public affairs network loan guarantee program created in WHEDA re broadcasting proceedings of the Legislature; income tax exemption [A.Sub.Amdt.1: Sec. 1755d, 1896d, 2015d, 2840m, 2846c-r; A.Amdt.1 to A.Amdt.1: further revisions] - AB40

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report - AB280

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report - SB171

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report - SE1 AB19

Public transportation pass or money to purchase a pass provided by employer: individual income tax exemption created; JSCTE appendix report - SE1 SB19

Relocated business credit created [A.Sub.Amdt.2: further revisions, income and franchise tax deductions and DOR duties added] - JR1 AB3

Sewer, storm sewer, water, and garbage collection fees: individual income tax deduction created - AB407

Small business: income and franchise tax credits created [A.Sub.Amdt.1: further revisions, small business provisions removed, jobs creation income and franchise tax deductions created] - JR1 AB7

WHEFA bonds interest income: income tax exemption expanded; JSCTE appendix report [Sec. 1755, 1896, 2015, 9341 (3); original bill only] - AB40

WHEFA bonds interest income: income tax exemption expanded; JSCTE appendix report [Sec. 1755, 1896, 2015, 9341 (3)] - SB27

Wrongful imprisonment claims: petitions to Claims Board referred to DHA, compensation modified, health care coverage under GIB plan option, temporary financial and transition assistance provision, and income tax deduction created; JRCCP report - AB452

income tax _ rateIncome tax — Rate

Tax rate increases in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR9

Tax rate increases in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - SJR8

Tax rate increases in certain cases: two-thirds vote required; statewide advisory referendum provision - JR1 AB5

Tax rate increases in certain cases: two-thirds vote required; statewide advisory referendum provision - JR1 SB5

income tax _ refundIncome tax — Refund

DOR duties re administering taxes or fees revised re assessments and audits, penalty for negligence, Tax Appeals Commission rulings, petition for declaratory ruling, petition to adopt a standard by rule, inspection of tax returns or claims, and prohibiting class action lawsuits against the state in certain cases - SE1 AB23

Early stage seed and angel investment tax credits: refund provision - AB20

Early stage seed and angel investment tax credits: refund provision - SE1 AB15

Early stage seed and angel investment tax credits: refund provision - SE1 SB15

income tax _ returnIncome tax — Return

American Red Cross, Badger Chapter: income tax checkoff created [A.Sub.Amdt.1: Sec. 635d, 752, 1889e, 2894s, 9341 (3u)] - AB40

Democracy Trust Fund grants to candidates for Office of Justice of the Supreme Court revised and administration of the fund transferred from State Treasurer to GAB; income tax return designation for Democracy Trust Fund or WECF modified [Sec. 1-18, 748, 752, 756, 757, 773-775, 882-885, 1885-1887, 9418 (1), (2); A.Sub.Amdt.1: further revisions, Democracy Trust Fund and WECF eliminated, 1d-3s, 3v-13wk, 16a-17c, 74m, 748g, r, 756m, 866t, 867m, 883m, 884m, 1887c, 9218 (3i), (3j), deletes 1-13, 16-18, 748, 752, 756, 882-885, 1885-1887, 9418 (1), (2)] - AB40

Income tax checkoffs created re elementary and secondary education materials, shared revenue, and MA program - AB193

Income tax checkoffs created re elementary and secondary education materials, shared revenue, and MA program - SB140

Individual income tax checkoffs limited; breast and prostate cancer research checkoffs changed to a cancer research checkoff - SB321

Individual income tax checkoffs: number of limited - AB242

Special Olympics Wisconsin, Inc.: individual income tax checkoff created - AB75

Special Olympics Wisconsin, Inc.: individual income tax checkoff created - SB48

Wisconsin election campaign fund created and administered by GAB; income tax form designation - AB317

Wisconsin election campaign fund created and administered by GAB; income tax form designation - SB213

incubator program or grantIncubator program or grant, see Industrial development

indian gaming and compactsIndian gaming and compacts

Environmental fund: obsolete appropriation eliminated re Indian gaming receipts [Sec. 747, 886] - AB40

Environmental fund: obsolete appropriation eliminated re Indian gaming receipts [Sec. 747, 886] - SB27

Indian tribe or band member placed in a mental health treatment facility: sunset removed re reimbursement of unexpected or unusually high-costs from Indian gaming receipts [A.Sub.Amdt.1: Sec. 635j, 747c] - AB40

indians and tribal issuesIndians and tribal issues

Child abuse and neglect prevention grants: portion allocated to counties, private agencies, or Indian tribes that have not previously received grants [A.Sub.Amdt.1: Sec. 1342e, f] - AB40

Class ``B" and ``Class B" permits for tribal applicants: repealing 2009 WisAct 28 provisions requiring DOR to issue; previously issued permits are void - AB95

DRL name changed to Department of Safety and Professional Services (DSPS) and some Comm.Dept functions transferred; certain unfair trade practice rules transferred from DATCP; administration of laws re erosion control at commercial building construction sites transferred from DNR; DOA provisions [for section numbers and further revisions, see entry under ``Reorganization of state government"] - AB40

Epinephrine auto-injector in possession of pupils: school governing bodies required to adopt written policy on procedures to follow; civil liability exemption for certain injury - AB564

Epinephrine auto-injector in possession of pupils: school governing bodies required to adopt written policy on procedures to follow; civil liability exemption for certain injury - SB419

Epinephrine auto-injector: pupil permitted to possess with written approval; civil liability immunity provision - AB276

Epinephrine auto-injector: pupil permitted to possess with written approval; civil liability immunity provision - SB204

Identification requirement for voting in elections created, provisional and absentee ballot provisions; use of corroborating electors to verify residence discontinued; DOT ID card fee waived, obtaining a card without a photo for religious reasons, and issuing an identification certificate; special voting deputies to certain adult family homes and residential care apartment complexes permitted; GAB public informational campaign [for further revisions, see entry under ``Voting"] - AB7

Income maintenance administration unit: DHS to establish and administer programs in all counties; state supplemental payment program and the caretaker supplement program administration transferred to DCF; contract provision [for section numbers and further revisions, see entry under ``Health Services, Department of — Supportive living and treatment"] - AB40

Mandatory reporting of child abuse or neglect by professors, administrators, coaches, or other employees of any public, private, or tribal postsecondary educational institution - AB714

Parent, guardian, or legal custodian of a child: power of attorney to temporarily delegate certain powers to another person permitted [A.Sub.Amdt.1: further revisions, limited to parent with legal custody, provisions for organizations that facilitate designations including criminal history search, child abuse reporting, foster home license exemption, and DCF rule requirements; S.Amdt.1: juvenile court jurisdiction and Indian child provisions added] - AB30

Race-based team names, nicknames, logos, and mascots used by schools: school district may delay compliance with order to terminate use of [A.Amdt.1 to A.Amdt.1 to A.Sub.Amdt.1: Sec. 2476p, r] - AB40

Race-based team names, nicknames, logos, and mascots used by schools: school district may delay compliance with order to terminate use of - AB188

Race-based team names, nicknames, logos, and mascots used by schools: school district may delay compliance with order to terminate use of - SB124

Race-based team names, nicknames, logos, and mascots used by schools: school district resident right to object eliminated; State Superintendent authority to determine discrimination eliminated and issued orders are voided; court to dismiss any decision or order with prejudice - AB26

Subsidized guardianship revisions [A.Sub.Amdt.1: Sec. 660s, 667e, 1321j-n, 1330s-1332y, 1333n, p, 1334c, 1335c, e-k, 1336c, 1337c-1339f, 1341r-w, 1376n-1377f, 3526gm, h, q, 9108 (1u)] - AB40

Traumatic brain injury awareness training for law enforcement officers and tribal officers, EMTs, and first responders required - AB540

Traumatic brain injury awareness training for law enforcement officers and tribal officers, EMTs, and first responders required - SB471

Voter registration at high schools and certain tribal schools: requirement and procedures deleted - AB481

Voter registration at high schools and certain tribal schools: requirement and procedures deleted - SB386

indigentsIndigents, see Medical assistance; Public defender

individual retirement account _ira_Individual retirement account (IRA), see Retirement — Private plans

industrial developmentIndustrial development, see also Business; Minority enterprise; Municipality — Planning

Administrative rule-making process: changes made by 2011 WisActs 21 and 32 eliminated, prior law restored - AB389

Administrative rule revisions re state agency authority to promulgate and implement standards, gubernatorial approval, economic impact analysis, and venue in judicial review actions and in actions against the state [A.Sub.Amdt.1: further revisions, legislative review of proposed rules and JCRAR duties modified; A.Amdt.10: local governmental units provision] - JR1 AB8