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LRB-4215/2
JK:ekg&cdc
2021 - 2022 LEGISLATURE
September 24, 2021 - Introduced by Senators Marklein, Kooyenga, Ringhand,
Ballweg, Felzkowski, Nass and Stroebel, cosponsored by Representatives
Katsma, Macco, Brooks, Cabral-Guevara, Dittrich, Horlacher, Kitchens,
Kuglitsch, Mursau, Novak, Penterman, Wittke, Zimmerman, Spiros,
Duchow, Edming, Wichgers and Knodl. Referred to Committee on Financial
Institutions and Revenue.
SB571,2,2 1An Act to repeal 20.505 (8) (hm) 19., 20.835 (2) (dn), 20.835 (2) (ka), 20.835 (2)
2(q), 71.03 (2) (a) 3. and 4., 71.05 (6) (b) 47., 71.05 (22) (f) 1., 2. and 3., 71.07 (2),
371.07 (3m), 71.07 (8), 71.07 (9e) (a), (ac), (ad), (af), and (ah), 71.07 (9e) (ap) and
4(at), 71.07 (9e) (g), 71.10 (4) (b), 71.15 (2), 71.26 (2) (a) 10., 71.28 (2m), 71.28 (9s),
571.30 (3) (ex), 71.47 (2m), 71.47 (9s), 71.49 (1) (ex), 71.66 (2) (c) and (d), 79.13,
6238.3995 and 569.02 (5); and to amend 71.03 (2) (a) 5., 71.07 (2dm) (a) 1., 71.07
7(2dm) (a) 3., 71.07 (2dm) (f) 1., 71.07 (2dm) (j), 71.07 (2dm) (k), 71.07 (2dx) (a)
82., 71.07 (2dx) (b) (intro.), 71.07 (2dx) (c), 71.07 (2dx) (d), 71.07 (9e) (aj) (intro.),
971.10 (4) (i), 71.26 (2) (a) 4., 71.28 (1dm) (a) 1., 71.28 (1dm) (a) 3., 71.28 (1dm)
10(f) 1., 71.28 (1dm) (j), 71.28 (1dm) (k), 71.28 (1dx) (a) 2., 71.28 (1dx) (b) (intro.),
1171.28 (1dx) (c), 71.28 (1dx) (d), 71.30 (3) (f), 71.45 (2) (a) 10., 71.47 (1dm) (a) 1.,
1271.47 (1dm) (a) 3., 71.47 (1dm) (f) 1., 71.47 (1dm) (j), 71.47 (1dm) (k), 71.47 (1dx)
13(a) 2., 71.47 (1dx) (b) (intro.), 71.47 (1dx) (c), 71.47 (1dx) (d), 71.49 (1) (f), 71.88
14(2) (b), 79.10 (11) (b), 238.23 (2) (b), 238.398 (2) (b), 632.897 (10) (a) 3., 767.511

1(1) (b), 767.804 (3) (c), 767.805 (4) (c) and 767.89 (3) (d) of the statutes; relating
2to:
the repeal of obsolete tax credits.
Analysis by the Legislative Reference Bureau
This bill repeals the following tax credits that taxpayers may no longer claim
because of sunset provisions related to each of these credits:
1. The farmland tax relief credit and the corresponding appropriations.
2. The provisions of the earned income tax credit that pertain to taxable years
beginning before January 1, 2011.
3. The community development finance authority individual income credit.
4. The airport development zones credit.
5. The relocated business credit.
6. The personal exemption credit for natural persons.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB571,1 3Section 1. 20.505 (8) (hm) 19. of the statutes is repealed.
SB571,2 4Section 2. 20.835 (2) (dn) of the statutes is repealed.
SB571,3 5Section 3. 20.835 (2) (ka) of the statutes is repealed.
SB571,4 6Section 4. 20.835 (2) (q) of the statutes is repealed.
SB571,5 7Section 5. 71.03 (2) (a) 3. and 4. of the statutes are repealed.
SB571,6 8Section 6. 71.03 (2) (a) 5. of the statutes is amended to read:
SB571,2,169 71.03 (2) (a) 5. For taxable years beginning on or after January 1, 1994, every
10natural person for whom a deduction from tax under s. 71.07 (8) (b) is allowable to
11another
the taxpayer is entitled to an exemption for the taxable year under section
12151 (c) of the Internal Revenue Code
shall file a return if that natural person has any
13amount of unearned income and that person has gross income of at least $500
14adjusted for inflation in the manner prescribed by sections 1 (f) (3) to (6) and 63 (c)
15(4) of the internal revenue code Internal Revenue Code. The department of revenue
16shall incorporate the changes in the income tax forms and instructions.
SB571,7
1Section 7. 71.05 (6) (b) 47. of the statutes is repealed.
SB571,8 2Section 8. 71.05 (22) (f) 1., 2. and 3. of the statutes are repealed.
SB571,9 3Section 9. 71.07 (2) of the statutes is repealed.
SB571,10 4Section 10. 71.07 (2dm) (a) 1. of the statutes is amended to read:
SB571,3,85 71.07 (2dm) (a) 1. “Certified" means entitled under s. 238.395 (3) (a) 4. or s.
6560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
7or 238.398 (5), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or s. 560.798 (3), 2009
8stats., or s. 560.7995 (4), 2009 stats.
SB571,11 9Section 11. 71.07 (2dm) (a) 3. of the statutes is amended to read:
SB571,3,1310 71.07 (2dm) (a) 3. “Development zone" means a development opportunity zone
11under s. 238.395 (1) (e) and (f) or 238.398 or s. 560.795 (1) (e) and (f), 2009 stats., or
12s. 560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
13560.7995, 2009 stats.
SB571,12 14Section 12. 71.07 (2dm) (f) 1. of the statutes is amended to read:
SB571,3,1815 71.07 (2dm) (f) 1. A copy of the verification that the claimant may claim tax
16benefits under s. 238.395 (3) (a) 4. or s. 560.795 (3) (a) 4., 2009 stats., or is certified
17under s. 238.395 (5), or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats. , or
18s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB571,13 19Section 13. 71.07 (2dm) (j) of the statutes is amended to read:
SB571,4,520 71.07 (2dm) (j) If a person who is entitled under s. 238.395 (3) (a) 4. or s. 560.795
21(3) (a) 4., 2009 stats., to claim tax benefits becomes ineligible for such tax benefits,
22or if a person's certification under s. 238.395 (5), or 238.398 (3), or 238.3995 (4) or s.
23560.795 (5), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.,
24is revoked, that person may claim no credits under this subsection for the taxable
25year that includes the day on which the person becomes ineligible for tax benefits,

1the taxable year that includes the day on which the certification is revoked, or
2succeeding taxable years, and that person may carry over no unused credits from
3previous years to offset tax under this chapter for the taxable year that includes the
4day on which the person becomes ineligible for tax benefits, the taxable year that
5includes the day on which the certification is revoked, or succeeding taxable years.
SB571,14 6Section 14. 71.07 (2dm) (k) of the statutes is amended to read:
SB571,4,147 71.07 (2dm) (k) If a person who is entitled under s. 238.395 (3) (a) 4. or s.
8560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
9or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or s. 560.798 (3), 2009
10stats., or s. 560.7995 (4), 2009 stats., ceases business operations in the development
11zone during any of the taxable years that that zone exists, that person may not carry
12over to any taxable year following the year during which operations cease any
13unused credits from the taxable year during which operations cease or from previous
14taxable years.
SB571,15 15Section 15. 71.07 (2dx) (a) 2. of the statutes is amended to read:
SB571,4,2116 71.07 (2dx) (a) 2. “Development zone" means a development zone under s.
17238.30 or s. 560.70, 2009 stats., a development opportunity zone under s. 238.395 or
18s. 560.795, 2009 stats., an enterprise development zone under s. 238.397 or s.
19560.797, 2009 stats., or an agricultural development zone under s. 238.398 or s.
20560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
21560.7995, 2009 stats.
SB571,16 22Section 16. 71.07 (2dx) (b) (intro.) of the statutes is amended to read:
SB571,5,423 71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
24in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., for any taxable
25year for which the person is entitled under s. 238.395 (3) or s. 560.795 (3), 2009 stats.,

1to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3), or
2238.3995 (4)
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3),
32009 stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against
4the taxes otherwise due under this chapter the following amounts:
SB571,17 5Section 17. 71.07 (2dx) (c) of the statutes is amended to read:
SB571,5,176 71.07 (2dx) (c) Credit precluded. If the certification of a person for tax benefits
7under s. 238.365 (3), 238.397 (4), or 238.398 (3) , or 238.3995 (4) or s. 560.765 (3), 2009
8stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009
9stats.,
is revoked, or if the person becomes ineligible for tax benefits under s. 238.395
10(3) or s. 560.795 (3), 2009 stats., that person may not claim credits under this
11subsection for the taxable year that includes the day on which the certification is
12revoked; the taxable year that includes the day on which the person becomes
13ineligible for tax benefits; or succeeding taxable years and that person may not carry
14over unused credits from previous years to offset tax under this chapter for the
15taxable year that includes the day on which certification is revoked; the taxable year
16that includes the day on which the person becomes ineligible for tax benefits; or
17succeeding taxable years.
SB571,18 18Section 18. 71.07 (2dx) (d) of the statutes is amended to read:
SB571,6,219 71.07 (2dx) (d) Carry-over precluded. If a person who is entitled under s.
20238.395 (3) or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s.
21238.365 (3), 238.397 (4), or 238.398 (3), or 238.3995 (4) or s. 560.765 (3), 2009 stats.,
22s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.,
23for tax benefits ceases business operations in the development zone during any of the
24taxable years that that zone exists, that person may not carry over to any taxable

1year following the year during which operations cease any unused credits from the
2taxable year during which operations cease or from previous taxable years.
SB571,19 3Section 19. 71.07 (3m) of the statutes is repealed.
SB571,20 4Section 20. 71.07 (8) of the statutes is repealed.
SB571,21 5Section 21. 71.07 (9e) (a), (ac), (ad), (af), and (ah) of the statutes are repealed.
SB571,22 6Section 22. 71.07 (9e) (aj) (intro.) of the statutes is amended to read:
SB571,6,117 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010, an
8individual may credit against the tax imposed under s. 71.02 an amount equal to one
9of the following percentages of the federal basic earned income credit for which the
10person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the Internal
11Revenue Code:
SB571,23 12Section 23. 71.07 (9e) (ap) and (at) of the statutes are repealed.
SB571,24 13Section 24. 71.07 (9e) (g) of the statutes is repealed.
SB571,25 14Section 25. 71.10 (4) (b) of the statutes is repealed.
SB571,26 15Section 26. 71.10 (4) (i) of the statutes is amended to read:
SB571,6,2416 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
17preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
18beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
19credit under s. 71.07 (3m),
jobs tax credit under s. 71.07 (3q), business development
20credit under s. 71.07 (3y), research credit under s. 71.07 (4k) (e) 2. a., veterans and
21surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit
22under s. 71.07 (3w), electronics and information technology manufacturing zone
23credit under s. 71.07 (3wm), earned income tax credit under s. 71.07 (9e), estimated
24tax payments under s. 71.09, and taxes withheld under subch. X.
SB571,27 25Section 27. 71.15 (2) of the statutes is repealed.
SB571,28
1Section 28. 71.26 (2) (a) 4. of the statutes is amended to read:
SB571,7,72 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
3(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
4(5rm), (6n), (9s), and (10) and not passed through by a partnership, limited liability
5company, or tax-option corporation that has added that amount to the partnership's,
6limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
771.34 (1k) (g).
SB571,29 8Section 29. 71.26 (2) (a) 10. of the statutes is repealed.
SB571,30 9Section 30. 71.28 (1dm) (a) 1. of the statutes is amended to read:
SB571,7,1310 71.28 (1dm) (a) 1. “Certified" means entitled under s. 238.395 (3) (a) 4. or s.
11560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
12or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or s. 560.798 (3), 2009
13stats., or s. 560.7995 (4), 2009 stats.
SB571,31 14Section 31. 71.28 (1dm) (a) 3. of the statutes is amended to read:
SB571,7,1815 71.28 (1dm) (a) 3. “Development zone" means a development opportunity zone
16under s. 238.395 (1) (e) and (f) or 238.398 or s. 560.795 (1) (e) and (f), 2009 stats., or
17s. 560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
18560.7995, 2009 stats.
SB571,32 19Section 32. 71.28 (1dm) (f) 1. of the statutes is amended to read:
SB571,7,2320 71.28 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
21benefits under s. 238.395 (3) (a) 4. or s. 560.795 (3) (a) 4., 2009 stats., or is certified
22under s. 238.395 (5), or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or
23s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB571,33 24Section 33. 71.28 (1dm) (j) of the statutes is amended to read:
SB571,8,11
171.28 (1dm) (j) If a person who is entitled under s. 238.395 (3) (a) 4. or s. 560.795
2(3) (a) 4., 2009 stats., to claim tax benefits becomes ineligible for such tax benefits,
3or if a person's certification under s. 238.395 (5), or 238.398 (3), or 238.3995 (4) or s.
4560.795 (5), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.,
5is revoked, that person may claim no credits under this subsection for the taxable
6year that includes the day on which the person becomes ineligible for tax benefits,
7the taxable year that includes the day on which the certification is revoked, or
8succeeding taxable years, and that person may carry over no unused credits from
9previous years to offset tax under this chapter for the taxable year that includes the
10day on which the person becomes ineligible for tax benefits, the taxable year that
11includes the day on which the certification is revoked, or succeeding taxable years.
SB571,34 12Section 34. 71.28 (1dm) (k) of the statutes is amended to read:
SB571,8,2013 71.28 (1dm) (k) If a person who is entitled under s. 238.395 (3) (a) 4. or s.
14560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
15or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or s. 560.798 (3), 2009
16stats., or s. 560.7995 (4), 2009 stats., ceases business operations in the development
17zone during any of the taxable years that that zone exists, that person may not carry
18over to any taxable year following the year during which operations cease any
19unused credits from the taxable year during which operations cease or from previous
20taxable years.
SB571,35 21Section 35. 71.28 (1dx) (a) 2. of the statutes is amended to read:
SB571,9,222 71.28 (1dx) (a) 2. “Development zone" means a development zone under s.
23238.30 or s. 560.70, 2009 stats., a development opportunity zone under s. 238.395 or
24s. 560.795, 2009 stats., an enterprise development zone under s. 238.397 or s.
25560.797, 2009 stats., or an agricultural development zone under s. 238.398 or s.

1560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
2560.7995, 2009 stats.
SB571,36 3Section 36. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
SB571,9,104 71.28 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
5in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., for any taxable
6year for which the person is entitled under s. 238.395 (3) or s. 560.795 (3), 2009 stats.,
7to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3), or
8238.3995 (4)
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3),
92009 stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against
10the taxes otherwise due under this chapter the following amounts:
SB571,37 11Section 37. 71.28 (1dx) (c) of the statutes is amended to read:
SB571,9,2312 71.28 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
13under s. 238.365 (3), 238.397 (4), or 238.398 (3) , or 238.3995 (4) or s. 560.765 (3), 2009
14stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009
15stats.,
is revoked, or if the person becomes ineligible for tax benefits under s. 238.395
16(3) or s. 560.795 (3), 2009 stats., that person may not claim credits under this
17subsection for the taxable year that includes the day on which the certification is
18revoked; the taxable year that includes the day on which the person becomes
19ineligible for tax benefits; or succeeding taxable years and that person may not carry
20over unused credits from previous years to offset tax under this chapter for the
21taxable year that includes the day on which certification is revoked; the taxable year
22that includes the day on which the person becomes ineligible for tax benefits; or
23succeeding taxable years.
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