April 3, 2025 - Introduced by Senators Quinn, Bradley, Feyen, James, Keyeski, Pfaff, Ratcliff, Stafsholt, Testin, Tomczyk and Wimberger, cosponsored by Representatives Summerfield, Steffen, Gustafson, Armstrong, Callahan, Dittrich, Green, B. Jacobson, J. Jacobson, Johnson, Kaufert, Kitchens, Kreibich, Moses, Mursau, Novak, O'Connor, Subeck, Swearingen, Tucker, Udell, VanderMeer and Wittke. Referred to Committee on Agriculture and Revenue.
SB176,1,4
1An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of 2the statutes; relating to: an income and franchise tax exemption for
3broadband expansion grants and for federal high-cost program funding for
4broadband expansion. Analysis by the Legislative Reference Bureau
This bill exempts from state income and franchise taxes income received in the form of a grant issued by this state; a city, village, town, or county of this state; a tribal government in this state; or the federal government for broadband expansion in this state. The bill also exempts from income and franchise taxes income received in the form of funding from the federal government for any high-cost universal service funding for broadband expansion. Current law provides an income and franchise tax exemption for income received in the form of allocations issued by this state with moneys received from the federal coronavirus relief fund to be used for broadband expansion. The bill prohibits claiming the exemptions under the bill and the exemption under current law for the same grant.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB176,1
1Section 1. 71.05 (1) (j) of the statutes is created to read: SB176,2,7271.05 (1) (j) Grants and high-cost universal service funding for broadband 3expansion. 1. Income received in the form of a grant issued by this state; a political 4subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this 5state; or the federal government; or an authorized representative of the state, 6political subdivision, tribal government, or federal government; for broadband 7expansion in this state. SB176,2,1082. Income received in the form of funding from any high-cost program 9established by the federal communications commission under 47 USC 254, and the 10regulations issued under that section, for broadband expansion in this state. SB176,2,12113. No person may claim the exemptions under this paragraph for amounts 12claimed as an exemption under par. (h) 1. SB176,213Section 2. 71.26 (1) (j) of the statutes is created to read: SB176,2,191471.26 (1) (j) Grants and high-cost universal service funding for broadband 15expansion. 1. Income received in the form of a grant issued by this state; a political 16subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this 17state; or the federal government; or an authorized representative of the state, 18political subdivision, tribal government, or federal government; for broadband 19expansion in this state. SB176,3,2202. Income received in the form of funding from any high-cost program
1established by the federal communications commission under 47 USC 254, and the 2regulations issued under that section, for broadband expansion in this state. SB176,3,433. No person may claim the exemptions under this paragraph for amounts 4claimed as an exemption under sub. (3) (ag) 2. a. SB176,35Section 3. 71.34 (1k) (q) of the statutes is created to read: SB176,3,10671.34 (1k) (q) 1. A deduction shall be allowed for the amount of income 7received in the form of a grant issued by this state; a political subdivision, as 8defined in s. 16.99 (3d), of this state; a tribal government in this state; or the federal 9government; or an authorized representative of the state, political subdivision, 10tribal government, or federal government; for broadband expansion in this state. SB176,3,14112. A deduction shall be allowed for the amount of income received in the form 12of funding from any high-cost program established by the federal communications 13commission under 47 USC 254, and the regulations issued under that section, for 14broadband expansion in this state. SB176,3,16153. No person may claim the deductions under this paragraph for amounts 16claimed as an exemption under par. (af) 1. SB176,417Section 4. 71.45 (1) (dp) of the statutes is created to read: SB176,3,221871.45 (1) (dp) 1. Income received in the form of a grant issued by this state; a 19political subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in 20this state; or the federal government; or an authorized representative of the state, 21political subdivision, tribal government, or federal government; for broadband 22expansion in this state. SB176,4,2232. Income received in the form of funding from any high-cost program
1established by the federal communications commission under 47 USC 254, and the 2regulations issued under that section, for broadband expansion in this state. SB176,4,433. No person may claim the exemptions under this paragraph for amounts 4claimed as an exemption under par. (d) 1. SB176,55Section 5. Initial applicability. SB176,4,76(1) Grants and high-cost program funding for broadband expansion. 7This act first applies to taxable years beginning after December 31, 2024.
