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2017-2018 Wisconsin Legislature

Assembly Substitute Amendment 2 to Assembly Bill 259

Relating to: the evidentiary standard for proving a transaction has economic substance; updating Internal Revenue Code references for state tax purposes; clarifying the duties of the College Savings Program Board; a sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations; computing depletion for income and franchise tax purposes; and reliance by a taxpayer on past audits by the Department of Revenue.

Status: Adopted


Date / House Action Journal
2/22/2018 Asm.Assembly Substitute Amendment 2 offered by Representatives Kooyenga, Katsma and Macco839
2/22/2018 Asm.Assembly Substitute Amendment 2 adopted839
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