Wisconsin Legislature: Income tax

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

Standard Industrial Classification codes for linen supply and industrial launderers added for property tax purposes; manufacturing and agricultural tax credit provisions - SB845

Transportation services for blind workers: income tax credit created; ABLE account provision - AB408

Transportation services for blind workers: income tax credit created; ABLE account provision - SB398

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - AB343

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - SB344

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1369, 1428, 1439, 1445, 1452, 1486, 1487, 1489, 1495, 1516, 1517] - AB43

Universal changing station installation: income and franchise tax credit for small businesses created [Sec. 1369, 1428, 1439, 1445, 1452, 1486, 1487, 1489, 1495, 1516, 1517] [original bill only] - SB70

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB402

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB393

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1422-1424, 9337 (3)] - AB43

Veteran and surviving spouse income tax credit for property taxes: provision for renters created [Sec. 1422-1424, 9337 (3)] [original bill only] - SB70

Veteran and surviving spouse property tax credit: eligibility expanded [Sec. 1419, 1420, 1425, 9337 (4)] - AB43

Veteran and surviving spouse property tax credit: eligibility expanded - AB102

Veteran and surviving spouse property tax credit: eligibility expanded [Sec. 1419, 1420, 1425, 9337 (4)] [original bill only] - SB70

Veteran and surviving spouse property tax credit: eligibility expanded - SB102

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - AB1170

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - SB1076

income tax _ deductionIncome tax — Deduction

Broadband expansion grants: income and franchise tax exemptions created; JSCTE appendix report - AB272

Broadband expansion grants: income and franchise tax exemptions created; JSCTE appendix report - SB266

Child care reimbursement accounts established; DFI, vendor, and income tax subtraction provisions; JSCTE appendix report - AB387

Child care reimbursement accounts established; DFI, vendor, and income tax subtraction provisions; JSCTE appendix report - SB426

College savings account individual tax treatment and employee college savings account contribution credit revisions; JSCTE appendix report - AB793

College savings account individual tax treatment and employee college savings account contribution credit revisions; JSCTE appendix report - SB752

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1372, 1373] - AB43

Disability payments received by retired, totally disabled persons under age 65: individual income tax deduction increased and expanded; JSCTE appendix report [Sec. 1372, 1373] [original bill only] - SB70

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB285

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - SB281

First-time homebuyer savings account provisions created; JSCTE appendix report [Sec. 1371, 1382, 1442, 1443, 1537, 9337 (6)] - AB43

First-time homebuyer savings account provisions created; JSCTE appendix report [Sec. 1371, 1382, 1442, 1443, 1537, 9337 (6)] [original bill only] - SB70

Income tax deduction for interest on commercial loans [S.Sub.Amdt.2: Sec. 325, 341, 9337 (2)] - SB70

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - AB386

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - SB435

Individual income tax subtraction for payments or distributions for qualified retirement plans or certain IRAs increased and expanded; JSCTE appendix report - AB1021

Individual income tax subtraction for payments or distributions for qualified retirement plans or certain IRAs increased and expanded; JSCTE appendix report - SB978

Local newspaper subscription: income tax credit created - AB1140

Local newspaper subscription: income tax credit created - SB1041

Overtime wages and certain bonuses: individual income tax exemption created; JSCTE appendix report - AB938

Overtime wages and certain bonuses: individual income tax exemption created; JSCTE appendix report - SB869

Pension payments from WRS by protective occupation participants: income tax exemption created - AB1136

Pension payments from WRS by protective occupation participants: income tax exemption created - SB1034

Private school tuition deduction: maximum increased [S.Sub.Amdt.1] - Se3 SB1

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1378, 1379] - AB43

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1378, 1379] [original bill only] - SB70

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - AB32

Psychiatry practice or providing psychiatric or mental health services: individual income tax deduction created for certain income earned from; medically underserved area provision - SB31

Qualified retirement plans and certain IRAs: increase income tax subtraction and expand eligibility; JSCTE appendix report [Sec. 1367, 1368, 1380, 1381, 1534] - AB43

Qualified retirement plans and certain IRAs: increase income tax subtraction and expand eligibility; JSCTE appendix report [Sec. 1367, 1368, 1380, 1381, 1534] [original bill only] - SB70

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB420

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - SB406

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - AB384

Retirement payments or distributions: individual income tax subtraction increased and expanded; JSCTE appendix report - SB382

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - AB255

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - SB258

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - AB343

Unborn child included in definition of “dependent” for income tax exemption, subtraction, or credit purposes; income tax exemption for dependents increased; JSCTE appendix report - SB344

income tax _ rateIncome tax — Rate

Bill increasing the sales, franchise, or income tax rate: supermajority in each house required for passage. Constitutional amendment (1st consideration) - AJR66

Bill increasing the sales, franchise, or income tax rate: supermajority in each house required for passage. Constitutional amendment (1st consideration) - SJR63

Flat individual income tax rate established - AB1

Flat individual income tax rate established - SB1

Income tax rate reductions [S.Sub.Amdt.2: Sec. 326-337] - SB70

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - AB386

Individual income tax rate in certain bracket lowered; retirement income subtraction expanded; JSCTE appendix report - SB435

Individual income tax rate in certain bracket lowered [S.Sub.Amdt.1] - Se3 SB1

Individual income tax rates and brackets: changes phased-in; JSCTE appendix report - AB262

Individual income tax: second tax bracket expanded - AB1020

Individual income tax: second tax bracket expanded - SB977

income tax _ returnIncome tax — Return

Endangered resources program: limit on appropriation to match gifts, grants, and bequests increased [Sec. 354] - AB43

Endangered resources program: limit on appropriation to match gifts, grants, and bequests increased [Sec. 354] [original bill only] - SB70

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift - AB936

Income tax forms: DOR to include option to elect to be a donor of an anatomical gift [S.Amdt.1: revoking an anatomical gift provision added] - SB868

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] - AB43

Information sharing between WEDC and DOR re tax returns [Sec. 1529, 1531] [original bill only] - SB70

Laws under DOR’s purview: enforcement and administration changes - AB273

Laws under DOR’s purview: enforcement and administration changes [S.Amdt.1: electronic vaping device directory created, report required; S.Amdt.2: Division of Alcohol Beverages created in DOR, alcohol beverage regulations, laws, and taxes revised, rule repealed [Admin.Code Tax 8.87]] - SB268