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LRB-2003/1
JK:wlj
2017 - 2018 LEGISLATURE
February 24, 2017 - Introduced by Representatives C. Taylor, Milroy, Horlacher,
Mason, Anderson, Goyke, Ohnstad, Riemer, Kolste, Pope, Considine,
Sinicki, Fields, Zamarripa, Sargent, Spreitzer, Hesselbein, Berceau,
Billings and Subeck, cosponsored by Senators Bewley, Wirch, Hansen,
Johnson, Carpenter, Risser, Shilling, Ringhand, C. Larson and Vinehout.
Referred to Committee on Jobs and the Economy.
AB84,1,3 1An Act to create 71.05 (6) (a) 29., 71.21 (6), 71.26 (3) (e) 4., 71.34 (1k) (o) and
271.45 (2) (a) 20. of the statutes; relating to: eliminating deductions for moving
3expenses for businesses that move out of the state or out of the United States.
Analysis by the Legislative Reference Bureau
Under current law, a business may deduct from its income or franchise tax
liability all expenses that the business paid to move its operations from one location
to another, including expenses paid to relocate outside the state. Under this bill, a
business may not deduct expenses paid to move outside the state or outside the
United States.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB84,1 4Section 1. 71.05 (6) (a) 29. of the statutes is created to read:
AB84,2,25 71.05 (6) (a) 29. The amount deducted under section 162 of the Internal
6Revenue Code as expenses paid or incurred during the taxable year to move the

1taxpayer's business operation, in whole or in part, to a location outside the state or
2outside the United States.
AB84,2 3Section 2. 71.21 (6) of the statutes is created to read:
AB84,2,74 71.21 (6) A deduction under section 162 of the Internal Revenue Code for
5expenses paid or incurred during the taxable year to move the taxpayer's business
6operation, in whole or in part, to a location outside the state or outside the United
7States is not allowed.
AB84,3 8Section 3. 71.26 (3) (e) 4. of the statutes is created to read:
AB84,2,129 71.26 (3) (e) 4. So that expenses paid or incurred during the taxable year to
10move the taxpayer's business operation, in whole or in part, to a location outside the
11state or outside the United States may not be deducted as provided under section 162
12of the Internal Revenue Code.
AB84,4 13Section 4. 71.34 (1k) (o) of the statutes is created to read:
AB84,2,1714 71.34 (1k) (o) An addition shall be made for any amount deducted under section
15162 of the Internal Revenue Code as expenses paid or incurred during the taxable
16year to move the taxpayer's business operation, in whole or in part, to a location
17outside the state or outside the United States.
AB84,5 18Section 5. 71.45 (2) (a) 20. of the statutes is created to read:
AB84,2,2219 71.45 (2) (a) 20. By adding to federal taxable income any amount deducted
20under section 162 of the Internal Revenue Code as expenses paid or incurred during
21the taxable year to move the taxpayer's business operation, in whole or in part, to a
22location outside the state or outside the United States.
AB84,6 23Section 6. Initial applicability.
AB84,2,2424 (1) This act first applies to taxable years beginning on January 1, 2017.
AB84,2,2525 (End)
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