Wisconsin Legislature: Income tax

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Obsolete tax credits repealed - AB582

Obsolete tax credits repealed - SB571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

income tax _ returnIncome tax — Return

Enforcement and administration of laws under DOR’s purview: changes re license to sell cigarettes or tobacco products, forfeitures for alcohol beverage violations, publishing a list of retail licenses, criminal history search fee, tax return information disclosure, lottery, possession of alcohol vapor devices, penalties for evading excise taxes and unlawful possession of cigarettes, alcohol beverage permit reapplication, possession of a still, and sales suppression devices and phantomware; JRCCP may report - AB250

Filing individual income tax returns: adopting federal law changes to extend time without incurring interest or penalties [A.Sub.Amdt.2: further revisions, adopting federal due date, whenever it may be in the future] - AB18

Filing individual income tax returns: adopting federal law changes to extend time without incurring interest or penalties - SB9

Individual income tax return: DOR required to include questions re health care coverage, OCI provision - AB929