Assembly Bill 343
Expanding the secretary of revenue's authority to waive or reduce interest or penalties
Topics: Revenue, Department of
Passed the Assembly, then stopped
The Assembly passed it on Apr 13, 2010, but the Senate never voted on it. A bill has to . To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Jul 8, 2009
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Committee, passed
Approved
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Assembly vote, passed
Passed 94 to 4
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Senate vote, stopped here
Stopped here. The Senate never voted on it.
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Governor, not reached
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Law, not reached
Latest entry in the official record, Apr 28, 2010: “Failed to concur in pursuant to ”
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Terms on this page
Second chamber's vote
A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.
Official term: Concurrence. More in the glossary
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
Under current law, if an individual, fiduciary, or trust underpays its estimated tax, the state imposes interest at the rate of 12 percent per year on the amount of the underpayment, unless one of a number of exceptions apply. The exceptions include a determination by the secretary of revenue that it is not equitable to impose the interest, due to casualty, disaster, or other unusual circumstances. Another exception applies to an individual who had no income or alternative minimum tax liability for the preceding 12-month taxable year and who was a full-time Wisconsin resident during that period.
This bill creates another exception. Under the bill, no interest on an underpayment is due if the secretary of revenue determines that, in the interest of fairness, no interest should be imposed.
Read the full summary Show less
Under current law, certain persons are required to pay civil penalties for offenses such as failing to file an income or income and franchise tax return by the statutorily required due date, for failure to file an information return, for filing an incomplete or incorrect return, for filing an incomplete or incorrect deposit or withholding report, and for the late filing of a withholding report.
Under this bill the secretary of revenue is authorized to exercise his or her discretion, in the interest of fairness, to waive or reduce the penalty that would otherwise be imposed under such circumstances.
Who's behind it
9 lawmakers are its . 7 are Democrats and 1 is a Republican. 1 has no party on record.
5 more lawmakers .
See all 14 names Hide the names
Authors (9)
- Annette Williams · Democrat, Assembly
- Terese Berceau · Democrat, Assembly
- Kristen Dexter · Democrat, Assembly
- Andy Jorgensen · Democrat, Assembly
- Lee Nerison · Republican, Assembly
- Marlin Schneider · Democrat, Assembly
- Sherman
- Barbara Toles · Democrat, Assembly
- Robert Turner · Democrat, Assembly
Signed on in support (5)
- Glenn Grothman · Republican, Senate
- John Lehman · Democrat, Senate
- Mark Miller · Democrat, Senate
- Dale Schultz · Republican, Senate
- Lena Taylor · Democrat, Senate
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
Versions and amendments
Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.
How lawmakers voted
There were 3 votes on this bill.
Assembly Committee on State Affairs and Homeland Security vote on an amendment
Passed, 5 to 3 · Oct 9, 2009
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report Assembly Amendment 1 adoption recommended by committee on State Affairs and Homeland Security, Ayes 5, Noes 3”. Official record · This vote on its own page
Joint Committee on Finance vote to recommend it
Passed, 16 to 0 · Feb 17, 2010
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage recommended by joint committee on Finance, Ayes 16, Noes 0”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 94 to 4 · Apr 13, 2010
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Read a third time and passed, Ayes 94, Noes 4”. Official record · This vote on its own page
What happened
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Apr 28, 2010
The session ended, and the bill died with it.
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Apr 14, 2010
Sent to the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue.
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Apr 14, 2010
The Senate received it.
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Apr 13, 2010
The Assembly passed it, 94 to 4.
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Feb 17, 2010
Sent to the Assembly Committee on Rules.
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Feb 17, 2010
The committee voted to recommend passing it, 16 to 0.
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Oct 9, 2009
Sent to the Joint Committee on Finance.
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Oct 9, 2009
The committee voted to recommend passing it, 5 to 3.
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Sep 15, 2009
The committee held a public hearing.
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Jul 28, 2009
A state agency sent in its estimate of the cost.
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Jul 8, 2009
Sent to the Assembly Committee on State Affairs and Homeland Security.
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Jul 8, 2009
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Jul 8, 2009 · Assembly
Introduced by Representatives Sherman, Berceau, Jorgensen, Nerison, Schneider, Toles, Turner, A. Williams and Dexter;Cosponsored by Senators Taylor, Grothman, Lehman, Miller and Schultz
- Jul 8, 2009 · Assembly
Read first time and referred to committee on State Affairs and Homeland Security
- Jul 28, 2009 · Assembly
Fiscal estimate received
- Sep 15, 2009 · Assembly
Public hearing held
- Sep 24, 2009 · Assembly
Executive action taken
- Sep 24, 2009 · Assembly
Assembly amendment 1 offered by committee on State Affairs and Homeland Security
- Oct 9, 2009 · Assembly
Report Assembly Amendment 1 adoption recommended by committee on State Affairs and Homeland Security, Ayes 5, Noes 3
- Oct 9, 2009 · Assembly
Report passage as amended recommended by committee on State Affairs and Homeland Security, Ayes 5, Noes 3
- Oct 9, 2009 · Assembly
Referred to joint committee on Finance
- Feb 16, 2010 · Assembly
Executive action taken
- Feb 17, 2010 · Assembly
Report passage recommended by joint committee on Finance, Ayes 16, Noes 0
- Feb 17, 2010 · Assembly
Referred to committee on Rules
- Apr 7, 2010 · Assembly
Placed on calendar 4-13-2010 by committee on Rules
- Apr 13, 2010 · Assembly
Read a second time
- Apr 13, 2010 · Assembly
Ordered to a third reading
- Apr 13, 2010 · Assembly
Rules suspended
- Apr 13, 2010 · Assembly
Read a third time and passed, Ayes 94, Noes 4
- Apr 13, 2010 · Assembly
Ordered immediately messaged
- Apr 14, 2010 · Senate
Received from Assembly
- Apr 14, 2010 · Senate
Read first time and referred to committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue
- Apr 28, 2010 · Senate
Failed to concur in pursuant to Senate Joint Resolution 1
Terms on this page
Second chamber's vote
A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.
Official term: Concurrence. More in the glossary
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Second chamber's vote
A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.
Official term: Concurrence
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote