Wisconsin Legislature: Revenue, Department of

Wisconsin Retirement Board and Teacher Retirement Board eliminated and property and pending matters transferred to the Employee Trust Funds Board; SWIB membership modified [Sec. 63, 68, 72, 74, 75, 89, 90, 691, 696, 699, 702, 703, 710, 711, 717, 724, 741, 742, 744-746, 2909, 9113 (3)] - SB111

WRS annuitant returning to public service during a national emergency may elect not to suspend annuity, waiting period reduced [S.Sub.Amdt.1: further revisions, critical position and period specified] - AB1

WRS annuitant returning to public service in a critical position during a period ending December 31, 2021: may elect not to suspend annuity and waiting period reduced - AB31

WRS annuitant returning to public service in a critical position may elect not to suspend annuity; national emergency related to 2019 novel coronavirus provision - SB146

WRS teacher annuitant hired as a substitute teacher by a WRS participating employer, sunset provision - AB814

WRS teacher annuitant hired as a substitute teacher by a WRS participating employer, sunset provision - SB793

WRS teacher annuitant hired as a teacher by a WRS participating employer [Sec. 718-721, 723, 9313 (3)] [original bill only] - AB68

WRS teacher annuitant hired as a teacher by a WRS participating employer - AB733

WRS teacher annuitant hired as a teacher by a WRS participating employer [Sec. 718-721, 723, 9313 (3)] - SB111

WRS teacher annuitant hired as a teacher by a WRS participating employer - SB701

401Kids Savings Program and trust fund created - AB974

401Kids Savings Program and trust fund created - SB947

Alcohol beverage retail licenses: DOR required to publish list on its Internet site [Sec. 2218] [original bill only] - AB68

Alcohol beverage retail licenses: DOR required to publish list on its Internet site [Sec. 2218] - SB111

Angel investment tax credit: sold or transferred to another taxpayer allowed - AB804

Angel investment tax credit: sold or transferred to another taxpayer allowed - SB785

Assistance to households and property owners from certain federal moneys based on property taxes - AB232

Assistance to households and property owners from certain federal moneys based on property taxes - SB279

Broker-dealer apportionment factor modified re income and franchise taxes [Admin.Code Tax 2.495] [Sec. 3482-3485, 9337 (10), 9437 (8)] [original bill only] - AB68

Broker-dealer apportionment factor modified re income and franchise taxes [Admin.Code Tax 2.495] [Sec. 3482-3485, 9337 (10), 9437 (8)] - SB111

COVID-19 pandemic: DOR to develop and implement a plan to collect damages from the People’s Republic of China - AB915

COVID-19 pandemic: DOR to develop and implement a plan to collect damages from the People’s Republic of China - SB869

DOR may issue Class "B" and "Class B" permits for motor vehicle racetrack grounds; caterer may make retail sales of alcohol beverages on racetrack grounds - AB231

DOR may issue Class "B" and "Class B" permits for motor vehicle racetrack grounds; caterer may make retail sales of alcohol beverages on racetrack grounds - SB266

DOR required to maintain a website displaying information re GPR collection and purposes for which it was spent, DOA duties - AB153

DOR required to maintain a website displaying information re GPR collection and purposes for which it was spent, DOA duties - SB70

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

Farmers and WEDC rural economic development programs: allocating certain federal moneys re COVID-19 pandemic - AB235

Farmers and WEDC rural economic development programs: allocating certain federal moneys re COVID-19 pandemic - SB280

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

Flood loss grant program created re loss of property tax revenue to cities and villages, FEMA provision - AB866

Flood loss grant program created re loss of property tax revenue to cities and villages, FEMA provision - SB813

Fuel supplier's administrative allowance re gasoline tax [A.Sub.Amdt.2: Sec. 279, 9437 (1)] - AB68

General transportation aids program: penalty for failure to file reports by deadline [Sec. 1534] [original bill only] - AB68

General transportation aids program: penalty for failure to file reports by deadline [Sec. 1534] - SB111

General transportation aids program: penalty revised for towns and villages that file necessary documentation within 30 days past the deadline - AB287

General transportation aids program: penalty revised for towns and villages that file necessary documentation within 30 days past the deadline - SB303

Gubernatorial appointment of the Secretary of State, State Treasurer, and State Superintendent of Public Instruction; creation of the Department of Revenue under the direction of the State Treasurer. Constitutional amendment (1st consideration) - AJR92

Gubernatorial appointment of the Secretary of State, State Treasurer, and State Superintendent of Public Instruction; creation of the Department of Revenue under the direction of the State Treasurer. Constitutional amendment (1st consideration) - SJR78

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

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

Individual income tax withholding table adjustments [A.Sub.Amdt.2: Sec. 9137 (1)] - AB68

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

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB2

Legalizing recreational marijuana; JRCCP may report; JSCTE appendix report - AB846

Legalizing recreational marijuana; JRCCP may report; JSCTE appendix report - SB545

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1230] [original bill only] - AB68

Manufacturing property tax assessment: fees DOR charges municipalities [Sec. 1230] - SB111

Marijuana: recreational use legalized, permit required; portion of excise tax revenue deposited in community reinvestment fund to promote diversity and equity; medical marijuana registry created; JLC study [Sec. 265, 266, 292, 317, 411, 467, 498, 502, 610, 888, 959, 1053, 1085, 1086, 1112, 1136, 1404, 1433, 1563-1566, 1732, 1743, 1796, 1797, 1811, 1893, 1894, 1909, 2269, 2291, 2292, 2649, 2829, 3367-3381, 3389, 3391-3397, 3404, 3405, 3417-3420, 3441, 9128 (2)] [original bill only] - AB68

Marijuana: recreational use legalized, permit required; portion of excise tax revenue deposited in community reinvestment fund to promote diversity and equity; medical marijuana registry created; JLC study [Sec. 265, 266, 292, 317, 411, 467, 498, 502, 610, 888, 959, 1053, 1085, 1086, 1112, 1136, 1404, 1433, 1563-1566, 1732, 1743, 1796, 1797, 1811, 1893, 1894, 1909, 2269, 2291, 2292, 2649, 2829, 3367-3381, 3389, 3391-3397, 3404, 3405, 3417-3420, 3441, 9128 (2)] - SB111

Medical marijuana program created, license provisions; Medical Marijuana Regulatory Commission created and attached to DOR; excise tax, criminal provisions, Prescription Drug Monitoring Program, fair employment law, UI, and WC provisions; JRCCP may report - AB1067

Medical marijuana program created, license provisions; Medical Marijuana Regulatory Commission created and attached to DOR; excise tax, criminal provisions, Prescription Drug Monitoring Program, fair employment law, UI, and WC provisions; JRCCP may report - SB1034

Personal property tax eliminated; DOA duties re payments to taxing jurisdiction equal to property taxes levied on set date; JSCTE appendix report [A.Sub.Amdt.1: further revisions, payments provision removed; A.Amdt.3: transportation fund transfers, reports from taxing jurisdictions to DOR; A.Amdt.4: TID recalculation provision] - AB191

Public utility companies: DOR requirement to send assessments via certified mail eliminated [Sec. 1407-1411] [original bill only] - AB68

Public utility companies: DOR requirement to send assessments via certified mail eliminated [Sec. 1407-1411] - SB111

Race and sex stereotyping in training provided to state and local government employees prohibited; penalties and civil action provisions - AB414

Race and sex stereotyping in training provided to state and local government employees prohibited; penalties and civil action provisions - SB410

Retail sale of electronic smoking devices: cigarette and tobacco products retailer license required; ordinance and FTE positions provisions; additional funding for DPI special education aid, TCS, and UW System - AB1125

Retail sale of electronic smoking devices: cigarette and tobacco products retailer license required; ordinance and FTE positions provisions; additional funding for DPI special education aid, TCS, and UW System - SB1038

Revised Uniform Unclaimed Property Act adopted - AB325

Revised Uniform Unclaimed Property Act adopted - SB370

Room tax applicability expanded and other changes - AB189

Room tax applicability expanded and other changes - SB198

Sales tax holiday on certain days in 2021 for establishments such as brewpubs, motion picture theaters, amusement parks, and restaurants - AB242

Small business and downtown development grants from certain federal moneys, conditions specified - AB580

Small business grants: DOR authorized to provide - AB31

Small business grants from certain federal moneys re economic damage from COVID-19 - AB233

Small business grants from certain federal moneys re economic damage from COVID-19 - SB281

Small business pandemic recovery programs [Sec. 288, 2547] [original bill only] - AB68

Small business pandemic recovery programs [Sec. 288, 2547] - SB111

Tax audits of pass-through entities changes - AB816

Tax audits of pass-through entities changes - SB794

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - AB1033

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - SB1020

UI law changes re financial outlook statement, Council on Unemployment Insurance report submission, Governor’s special committee, effect of criminal convictions, reimbursable employer debt assessment, waiver of overpayments, excluded employment, work-share programs, collection of debt by DOR, fiscal agent election of employer status, and changes to clarify and update provisions - AB910

UI law changes re financial outlook statement, Council on Unemployment Insurance report submission, Governor’s special committee, effect of criminal convictions, reimbursable employer debt assessment, waiver of overpayments, excluded employment, work-share programs, collection of debt by DOR, fiscal agent election of employer status, and changes to clarify and update provisions - SB897

Unlawful property taxes: interest rate on claims modified; taxation district collection from underlying taxing jurisdiction provision - AB399

Unlawful property taxes: interest rate on claims modified; taxation district collection from underlying taxing jurisdiction provision - SB396

Vacant parcel owned by a church or religious association: property tax exemption, conditions set [A.Amdt.10 to A.Sub.Amdt.2: Sec. 238x, 9337 (3a)] - AB68

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

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