Assembly Bill 648
Adopting Internal Revenue Code provisions related to individual retirement accounts and adopting provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 for state income and franchise tax purposes
Topics: Franchise: Taxation, Income tax, Legislature: Tax Exemptions, Joint Survey Committee on, Military personnel, National Guard, Retirement: Private plans
Stopped before the full Assembly voted
The recommended passing it, but the full Assembly never voted on it. To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Jan 6, 2010
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Committee, passed
Approved
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Assembly vote, stopped here
Stopped here. The full Assembly never voted on it.
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Senate vote, not reached
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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 pass pursuant to ”
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Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
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 federal law, section 512 of Public Law 109-222, the Tax Increase Prevention and Reconciliation Act of 2005, allows taxpayers who have adjusted gross income over $100,000 to convert amounts from a traditional individual retirement account (IRA) to a Roth IRA and pay the federal tax on the IRA distribution over two years. This bill adopts section 512 of Public Law 109-222 for state income and franchise tax purposes.
This bill also adopts, for state income and franchise tax purposes, changes to the Internal Revenue Code, made by the federal Heroes Earnings Assistance and Relief Tax Act of 2008, that do all of the following:
Read the full summary Show less
1. Makes permanent the provision that allows members of the National Guard and the U.S. military reserves to make, without penalty, withdrawals from individual retirement accounts (IRAs), if they are called to active duty for a period that exceeds 179 days.
2. Allows individuals who receive a military death gratuity to contribute that amount to a Roth IRA, notwithstanding the annual contribution limit that would otherwise apply.
3. Allows reservists called to active duty to withdraw amounts from their health flexible spending accounts without incurring penalties.
4. Excludes from gross income any state or local bonus payment made to members of the U.S. military or their dependents, if the payment was made because of the member's service in a combat zone.
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.
Who's behind it
25 lawmakers are its . 17 are Democrats, 7 are Republicans and 1 is a Independent.
17 more lawmakers .
See all 42 names Hide the names
Authors (25)
- Peter Barca · Democrat, Assembly
- Penny Bernard Schaber · Democrat, Assembly
- Garey Bies · Republican, Assembly
- Spencer Black · Democrat, Assembly
- Fred Clark · Democrat, Assembly
- Kristen Dexter · Democrat, Assembly
- Jason Fields · Democrat, Assembly
- Scott Gunderson · Republican, Assembly
- Gary Hebl · Democrat, Assembly
- Steve Hilgenberg · Democrat, Assembly
- Samantha Kerkman · Republican, Assembly
- Thomas Lothian · Republican, Assembly
- Louis Molepske Jr. · Democrat, Assembly
- Sandy Pasch · Democrat, Assembly
- Kevin Petersen · Republican, Assembly
- Sondy Pope · Democrat, Assembly
- Kelda Roys · Democrat, Senate
- Tony Staskunas · Democrat, Assembly
- John Steinbrink · Democrat, Assembly
- Pat Strachota · Republican, Assembly
- Robert Turner · Democrat, Assembly
- Robin Vos · Republican, Assembly
- Josh Zepnick · Democrat, Assembly
- Bob Ziegelbauer · Independent, Assembly
- Ted Zigmunt · Democrat, Assembly
Signed on in support (17)
- Alberta Darling · Republican, Senate
- Kim Hixson · Democrat, Assembly
- Jim Holperin · Democrat, Senate
- Robert Jauch · Democrat, Senate
- Pat Kreitlow · Democrat, Senate
- Julie M. Lassa · Democrat, Senate
- John Lehman · Democrat, Senate
- Joe Leibham · Republican, Senate
- Mark Miller · Democrat, Senate
- Jeffrey Plale · Democrat, Senate
- Dale Schultz · Republican, Senate
- Scott Suder · Republican, Assembly
- Jim Sullivan · Democrat, Senate
- Lena Taylor · Democrat, Senate
- Karl Van Roy · Republican, Assembly
- Kathleen Vinehout · Democrat, Senate
- Bob Wirch · 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 2 votes on this bill.
Assembly Committee on Jobs vote on an amendment
Passed, 10 to 0 · Feb 9, 2010
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 Jobs, the Economy and Small Business, Ayes 10, Noes 0”. Official record · This vote on its own page
Joint Committee on Finance vote on an amendment
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 Assembly Amendment 1 adoption recommended by joint committee on Finance, Ayes 16, Noes 0”. 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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Feb 25, 2010
1 more representative signed on in support.
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Feb 17, 2010
“Report of joint survey committee on Tax Exemptions received” (the official wording)
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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, 15 to 1.
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Feb 12, 2010
1 more senator signed on in support.
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Feb 9, 2010
Sent to the Joint Committee on Finance.
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Feb 9, 2010
The committee voted to recommend passing it, 10 to 0.
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Feb 5, 2010
“Report of joint survey committee on Tax Exemptions requested pursuant to Assembly Rule 42 (1)(am)” (the official wording)
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Jan 14, 2010
1 more representative signed on in support.
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Jan 12, 2010
The committee held a public hearing.
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Jan 12, 2010
A state agency sent in its estimate of the cost.
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Jan 12, 2010
1 more representative signed on in support.
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Jan 6, 2010
Sent to the Assembly Committee on Jobs, the Economy and Small Business.
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Jan 6, 2010
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Jan 6, 2010 · Assembly
Introduced by Representatives Molepske Jr., Dexter, Hilgenberg, Zigmunt, Pasch, Petersen, Turner, Ziegelbauer, Black, Kerkman, Hebl, Steinbrink, Clark, Bernard Schaber, Barca, Staskunas, Roys, Pope-Roberts, Zepnick, Strachota, Lothian, Bies, Fields, Gunderson and Vos;Cosponsored by Senators Sullivan, Lassa, Holperin, Wirch, Kreitlow, Lehman, Leibham, Plale, Schultz, Miller, Darling, Vinehout and Taylor
- Jan 6, 2010 · Assembly
Read first time and referred to committee on Jobs, the Economy and Small Business
- Jan 12, 2010 · Assembly
Representative Van Roy added as a coauthor
- Jan 12, 2010 · Assembly
Fiscal estimate received
- Jan 12, 2010 · Assembly
Public hearing held
- Jan 14, 2010 · Assembly
Representative Hixson added as a coauthor
- Feb 2, 2010 · Assembly
Assembly amendment 1 offered by Representatives Molepske Jr. and Bernard Schaber
- Feb 2, 2010 · Assembly
Assembly amendment 2 offered by Representatives Molepske Jr., Strachota and Bernard Schaber
- Feb 3, 2010 · Assembly
Executive action taken
- Feb 5, 2010 · Assembly
Report of joint survey committee on Tax Exemptions requested pursuant to Assembly Rule 42 (1)(am)
- Feb 9, 2010 · Assembly
Report Assembly Amendment 1 adoption recommended by committee on Jobs, the Economy and Small Business, Ayes 10, Noes 0
- Feb 9, 2010 · Assembly
Report Assembly Amendment 2 adoption recommended by committee on Jobs, the Economy and Small Business, Ayes 10, Noes 0
- Feb 9, 2010 · Assembly
Report passage as amended recommended by committee on Jobs, the Economy and Small Business, Ayes 10, Noes 0
- Feb 9, 2010 · Assembly
Referred to joint committee on Finance
- Feb 12, 2010 · Assembly
Senator Jauch added as a cosponsor
- Feb 16, 2010 · Assembly
Executive action taken
- Feb 16, 2010 · Assembly
Assembly amendment 3 offered by joint committee on Finance
- Feb 17, 2010 · Assembly
Report Assembly Amendment 1 adoption recommended by joint committee on Finance, Ayes 16, Noes 0
- Feb 17, 2010 · Assembly
Report Assembly Amendment 2 adoption recommended by joint committee on Finance, Ayes 16, Noes 0
- Feb 17, 2010 · Assembly
Report Assembly Amendment 3 adoption recommended by joint committee on Finance, Ayes 16, Noes 0
- Feb 17, 2010 · Assembly
Report passage as amended recommended by joint committee on Finance, Ayes 15, Noes 1
- Feb 17, 2010 · Assembly
Referred to committee on Rules
- Feb 17, 2010 · Assembly
Report of joint survey committee on Tax Exemptions received
- Feb 23, 2010 · Assembly
Placed on calendar 2-25-2010 by committee on Rules
- Feb 25, 2010 · Assembly
Representative Suder added as a coauthor
- Feb 25, 2010 · Assembly
Laid on the table
- Apr 28, 2010 · Assembly
Failed to pass pursuant to Senate Joint Resolution 1
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
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
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
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