Wisconsin Legislature: Income tax

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

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

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 - SB981

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

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

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

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 - SB285

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

Individual income tax return: DOR required to include questions re health care coverage, OCI provision - SB885

WEDC and DOR agreement re tax returns and related documents [Sec. 1394, 1395] [original bill only] - AB68

WEDC and DOR agreement re tax returns and related documents [Sec. 1394, 1395] - SB111

Wisconsin State Firefighters Memorial, Inc.: permanent individual income tax checkoff created - AB308

Wisconsin State Firefighters Memorial, Inc.: permanent individual income tax checkoff created - SB321

Indian gaming receipts to certain DNR programs eliminated; DPI grants to schools that replace team logos, mascots, and names associated with American Indians; DOA Secretary to appoint a director of Native American affairs; grants to tribes or bands; tribal elderly transportation grant from DOT; WEDC programs to promote tribal economic development [Sec. 93, 99, 290, 316, 336-340, 365, 460, 465, 478-481, 483-487, 522, 1497, 2004, 2505, 2837-2841] [original bill only] - AB68

Indian gaming receipts to certain DNR programs eliminated; DPI grants to schools that replace team logos, mascots, and names associated with American Indians; DOA Secretary to appoint a director of Native American affairs; grants to tribes or bands; tribal elderly transportation grant from DOT; WEDC programs to promote tribal economic development [Sec. 93, 99, 290, 316, 336-340, 365, 460, 465, 478-481, 483-487, 522, 1497, 2004, 2505, 2837-2841] - SB111

American Indian studies: curriculum requirements for public schools, independent charter schools, and private schools participating in a parental choice program; teaching license requirement [Sec. 2012, 2030, 2047, 2114, 2140, 2169, 2170] [original bill only] - AB68

American Indian studies: curriculum requirements for public schools, independent charter schools, and private schools participating in a parental choice program; teaching license requirement [Sec. 2012, 2030, 2047, 2114, 2140, 2169, 2170] - SB111

Annual charter school authorizer report eliminated; per pupil payment to independent charter school authorized by tribal college revised; Early College Credit Program to include high school pupils at independent charter schools [Sec. 312, 422, 1708, 2029, 2034-2037, 2039-2041, 2045, 2053, 2076-2086, 2088-2090, 2172-2174, 9334 (10), 9434 (3)] [original bill only] - AB68

Annual charter school authorizer report eliminated; per pupil payment to independent charter school authorized by tribal college revised; Early College Credit Program to include high school pupils at independent charter schools [Sec. 312, 422, 1708, 2029, 2034-2037, 2039-2041, 2045, 2053, 2076-2086, 2088-2090, 2172-2174, 9334 (10), 9434 (3)] - SB111

Apprenticeship grants for tribal college students created; TCS Board and HEAB to award - AB275

Apprenticeship grants for tribal college students created; TCS Board and HEAB to award - SB157

Battery or threats to cause bodily harm to a person or family member of a person who is an advocate re tribal court proceedings made a felony - AB427

Battery or threats to cause bodily harm to a person or family member of a person who is an advocate re tribal court proceedings made a felony - SB420

Body cameras: grants for law enforcement agencies to purchase, conditions specified [A.Amdt.1: "law enforcement agency" definition added; A.Amdt.1: appropriation deleted and funding revised] - AB335

Charter schools authorized by the College of Menominee Nation or the Lac Courte Oreilles Ojibwa Community College: limit eliminated - AB721

Charter schools authorized by the College of Menominee Nation or the Lac Courte Oreilles Ojibwa Community College: limit eliminated [S.Amdt.1: “Ojibwa Community College” changed to “Ojibwe College”] - SB695

Civil liability exemption for entities re failure to act resulting in person's exposure to COVID-19 [A.Amdt.1: tribal government and tribal entity added] - AB1