Wisconsin Legislature: Income tax

EITC: adopting changes made by the federal Consolidated Appropriations Act of 2021 - AB80

EITC: adopting changes made by the federal Consolidated Appropriations Act of 2021 - SB126

EITC increase for families with fewer than 3 children - AB494

EITC increase for families with fewer than 3 children - SB465

EITC increased [Sec. 1308, 1309, 1403] [original bill only] - AB68

EITC increased [Sec. 1308, 1309, 1403] - SB111

Eliminating lead hazard in a dwelling or residential condominium: income, corporate, and franchise tax credits created for costs related to - AB1174

Family caregiver income tax credit for qualified expenses created [Sec. 1307, 1316] [original bill only] - AB68

Family caregiver income tax credit for qualified expenses created [Sec. 1307, 1316] - SB111

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1306, 1315] [original bill only] - AB68

Flood insurance premiums: nonrefundable individual income tax credit created [Sec. 1306, 1315] - SB111

Low-income housing income tax credit revisions [Sec. 1304, 1305, 1352, 1353, 1381, 1382, 1412, 1413, 2525-2527] [original bill only] - AB68

Low-income housing income tax credit revisions [Sec. 1304, 1305, 1352, 1353, 1381, 1382, 1412, 1413, 2525-2527] - SB111

Low-income housing tax credit changes - AB890

Low-income housing tax credit changes - SB830

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1299, 1300, 1349-1351] [original bill only] - AB68

Manufacturing and agricultural tax credit: manufacturing income limit [Sec. 1299, 1300, 1349-1351] - SB111

Married individuals allowed to claim EITC under certain conditions - AB692

Married individuals allowed to claim EITC under certain conditions - SB671

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - AB39

Military income from the federal government for individuals on active duty exempt from income tax; armed forces member tax credit sunsetted - SB43

Military pay income tax exemptions re active duty; armed forces member tax credit sunsetted [A.Sub.Amdt.2: Sec. 243, 246, 257, 9337 (1)] - AB68

Obsolete tax credits repealed - AB582

Obsolete tax credits repealed - SB571

Parent of a stillbirth: refundable individual income tax credit created - AB144

Parent of a stillbirth: refundable individual income tax credit created - SB159

Pediatric cancer research institutions: income and franchise tax credit created for contributions to - SB1101

Research credit: income and franchise tax credit revisions [Sec. 1295, 1346, 1347, 1378, 1379; A.Sub.Amdt.2: further revisions, Sec. 256, 266, 267, 274, 275] - AB68

Research credit: income and franchise tax credit revisions [Sec. 1295, 1346, 1347, 1378, 1379] - SB111

School categorical aids revisions; elementary and secondary education changes; higher education funding; tax rebate; family caregiver income tax credit; child and dependent care tax credit modified - AB1013

State workforce housing credit created; WHEDA duties and report required - AB156

State workforce housing credit created; WHEDA duties and report required - SB172

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - AB709

Universal changing stations: installation in certain buildings required; income and franchise tax credit for small businesses created - SB676

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] [original bill only] - AB68

Veterans and surviving spouses income tax credit for property taxes: provision for renters created [Sec. 1301-1303, 9337 (1)] - SB111

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credit created - AB257

Volunteer fire fighters, emergency medical responders, and EMS practitioners: nonrefundable individual income tax credit created - SB263

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - AB1113

WisEARNS retirement savings program for employees of private employers created and board attached to State Treasurer; small business income and franchise tax credits created - SB1100

Work opportunity tax credit created [Sec. 1296, 1314, 1348, 1354, 1380, 1383] [original bill only] - AB68

Work opportunity tax credit created [Sec. 1296, 1314, 1348, 1354, 1380, 1383] - SB111

income tax _ deductionIncome tax — Deduction, see also Military personnel — Exemption from taxation

Active duty pay of National Guard members: income tax deduction [Sec. 1253, 1254] [original bill only] - AB68

Active duty pay of National Guard members: income tax deduction [Sec. 1253, 1254] - SB111

Apprenticeships and youth apprenticeships revisions re completion awards, income tax subtraction for certain expenses, career and technical education incentive grants and completion awards, and technical preparation programs and courses; JSCTE appendix report - AB973

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - AB1098

Family and medical leave law expanded and family and medical leave insurance program created; trust fund, income tax deduction, ordinance, and employer provisions; JSCTE appendix report - SB1066

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - AB223

Federal pension benefits re U.S. Civil Service Retirement System (CSRS): exemption from taxation; JSCTE report - SB246

First-time homebuyer savings account provisions created [Sec. 1240, 1264, 1317, 1318, 1400, 9337 (9)] [original bill only] - AB68

First-time homebuyer savings account provisions created [Sec. 1240, 1264, 1317, 1318, 1400, 9337 (9)] - SB111

Hazard pay grant program in DWD created and individual income tax subtraction created; JSCTE appendix report; additional funding for UW System and DPI special education aid - AB1152

Hazard pay grant program in DWD created and individual income tax subtraction created; JSCTE appendix report; additional funding for UW System and DPI special education aid - SB1068

Income tax subtraction for certain reserve components of the armed forces and National Guard: applicability expanded - AB16

Income tax subtraction for certain reserve components of the armed forces and National Guard: applicability expanded - SB12

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report [A.Sub.Amdt.3: further revisions, allocations from the coronavirus relief fund excluded from taxable income; A.Amdt.3 to A.Sub.Amdt.3: income from grants issued by a state agency or WEDC re COVID-19 are not taxable; A.Amdt.1 to A.Amdt.3 to A.Sub.Amdt.3: removes state agency grants] - AB2

Medical care insurance income tax deduction for self-employed individuals modified; JSCTE appendix report - AB40

Medical care insurance income tax deduction for self-employed individuals modified; JSCTE appendix report - SB42

Medical care insurance paid by self-employed individuals: income tax subtraction modified [Sec. 1245-1251, 1255-1259, 1297] [original bill only] - AB68

Medical care insurance paid by self-employed individuals: income tax subtraction modified [Sec. 1245-1251, 1255-1259, 1297] - SB111

Municipal utility arrearage paid by owner on behalf of a tenant: income tax deduction created - AB252

Municipal utility arrearage paid by owner on behalf of a tenant: income tax deduction created - SB258

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report - AB327

Net capital loss deduction: maximum annual offset increased; JSCTE appendix report [S.Amdt.1: further revisions] - SB339

Pension payments received from WRS by protective occupation participants: income tax exemption, conditions specified; JSCTE appendix report - SB498

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1261, 1262] [original bill only] - AB68

Private school tuition income tax deduction: adjusted gross income threshold [Sec. 1261, 1262] - SB111

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - AB267

Psychiatry practice: individual income tax deduction created for certain income earned from; medically underserved area provision - SB290

Restaurant Revitalization Fund grant: income and franchise tax exemption created; JSCTE appendix report [A.Amdt.1: tax-option corporation and partnership provision added] - AB717

Restaurant Revitalization Fund grant: income and franchise tax exemption created; JSCTE appendix report - SB690

Retirement payments from federal government re U.S. Foreign Service made exempt from taxation; JSCTE appendix report - AB519

Retirement plan payments or distributions: individual income tax exemption revised; JSCTE appendix report - AB319

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - AB869

Rural pharmacy practice grant program established re medically underserved areas; tax exemption and JSCTE appendix report - SB872

Segal AmeriCorps education award: individual income tax subtraction [Sec. 1263; A.Sub.Amdt.2: Sec. 245] - AB68

Segal AmeriCorps education award: individual income tax subtraction [Sec. 1263] - SB111

Tuition expenses for a DWD approved apprenticeship program: individual income tax deduction created; JSCTE appendix report - AB115

Tuition expenses for a DWD approved apprenticeship program: individual income tax deduction created; JSCTE appendix report - SB125

UC received in 2020 and 2021: income tax exemption created; JSCTE appendix report - AB268

UC received in 2020 and 2021: income tax exemption created; JSCTE appendix report - SB267

income tax _ rateIncome tax — Rate

Individual income tax brackets reduced and rates modified - AB78

Individual income tax brackets reduced and rates modified - SB58

Individual income tax: rate on 3rd tax bracket reduced [A.Sub.Amdt.2: Sec. 247-249] - AB68

Individual income tax rates for tax year 2022 decreased and post-2022 rate determination modified; JSCTE appendix report - SB1049