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LRBs0054/1
JK:emw
2021 - 2022 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 18
April 12, 2021 - Offered by Representatives Wittke and Macco.
AB18-ASA1,1,3 1An Act to amend 71.03 (6) (a) and 71.03 (8) (b); and to create 71.03 (6) (c), 71.03
2(7) (g) and 71.03 (8) (f) of the statutes; relating to: adopting federal law changes
3to extend the time for filing individual income tax returns.
Analysis by the Legislative Reference Bureau
Under current law, generally, an individual must file his or her individual
income taxes on or before April 15 of the year following the year for which the return
relates, in order to avoid incurring interest and penalties. That date coincides with
the due date for filing federal income tax returns and paying federal income taxes.
In 2020, the federal government changed the due date for filing 2019 federal tax
returns to July 15, 2020, because of the spread of COVID-19. Under the bill, an
individual may file his or her individual income tax return and pay the taxes on or
before the due date for filing federal income tax returns, whatever that date may be
in the future, without incurring interest and penalties, except as otherwise provided
by federal law or the federal Internal Revenue Service.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB18-ASA1,1 4Section 1. 71.03 (6) (a) of the statutes is amended to read:
AB18-ASA1,2,11
171.03 (6) (a) Reports Except as provided in par. (c), reports required under this
2section shall be made on or before April 15 following the close of a year referred to
3in sub. (2) (a), or if such person's fiscal year is other than the calendar year then on
4or before the 15th day of the 4th month following the close of such fiscal year, or if
5the return is for less than a full taxable year on the date applicable for federal income
6taxes under the Internal Revenue Code, to the department of revenue, in the manner
7and form prescribed by the department of revenue, whether notified to do so or not.
8Such persons shall be subject to the same penalties for failure to report as those who
9receive notice. If the taxpayer is unable to make his or her own return, the return
10shall be made by a duly authorized agent or by the guardian or other person charged
11with the care of the person or property of such taxpayer.
AB18-ASA1,2 12Section 2. 71.03 (6) (c) of the statutes is created to read:
AB18-ASA1,2,1813 71.03 (6) (c) For taxable years beginning after December 31, 2020, an
14individual who is subject to the tax imposed under s. 71.02 may file the individual's
15tax return and pay the taxes on or before the date required for filing federal
16individual income tax returns, as provided by federal law or the federal internal
17revenue service, without incurring interest or penalties, except as otherwise
18provided by federal law or the federal internal revenue service.
AB18-ASA1,3 19Section 3. 71.03 (7) (g) of the statutes is created to read:
AB18-ASA1,2,2520 71.03 (7) (g) For taxable years beginning after December 31, 2020, an
21individual who is subject to the tax imposed under s. 71.02 may file the individual's
22tax return and pay the taxes on or before the date required for filing federal
23individual income tax returns, as provided by federal law or the federal internal
24revenue service, without incurring interest or penalties, except as otherwise
25provided by federal law or the federal internal revenue service.
AB18-ASA1,4
1Section 4. 71.03 (8) (b) of the statutes is amended to read:
AB18-ASA1,3,92 71.03 (8) (b) The Except as provided in par. (f), the final payment of taxes on
3incomes of persons other than corporations who file on a calendar year basis shall
4be made on or before April 15 following the close of the calendar year, except for
5persons electing to have the department compute their tax under sub. (4). If the
6return of a person other than a corporation is made on the basis of a fiscal year, such
7final payment shall be made on or before the 15th day of the 4th month following the
8close of such fiscal year, except for persons electing to have the department compute
9their tax under sub. (4).
AB18-ASA1,5 10Section 5. 71.03 (8) (f) of the statutes is created to read:
AB18-ASA1,3,1611 71.03 (8) (f) For taxable years beginning after December 31, 2020, an
12individual who is subject to the tax imposed under s. 71.02 may file the individual's
13tax return and pay the taxes on or before the date required for filing federal
14individual income tax returns, as provided by federal law or the federal internal
15revenue service, without incurring interest or penalties, except as otherwise
16provided by federal law or the federal internal revenue service.
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