Assembly Bill 726
Creating a nonrefundable individual income and corporate income and franchise tax credit for contributions to certain public school programs and to private school scholarship funds
Topics: Corporation: Taxation, Franchise: Taxation, Income tax: Credit, Parochial and private educational institutions, Scholarships and loans, School
Stopped in committee
It had a but no committee vote, so it never came up for a vote. To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Feb 11, 2010
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Committee, stopped here
Stopped here. It had a hearing but no committee vote.
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Assembly vote, not reached
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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 ”
It sat with the Assembly Committee on Ways and Means.
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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.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
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
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill creates a nonrefundable individual income and corporate income and franchise tax credit for contributions to academic and curricular physical education programs in public elementary and secondary schools (public contribution), and to scholarship funds that are operated and controlled by private schools, kindergarten or grades 1 to 12, and that are used to pay for the tuition and fees of individuals who are enrolled in the private school (private contribution).
The maximum credit that may be claimed for a contribution by a single individual or a head of household is $1,000 for a public contribution and $1,000 for a private contribution, each year. The maximum credit that may be claimed for a contribution by a married couple who files a joint return is $1,500 for a public contribution and $1,500 for a private contribution, each year. The maximum credit that may be claimed for a contribution by each spouse of a married couple who files a separate return is $750 for a public contribution and $750 for a private contribution, each year. Finally, the maximum credit that may be claimed for a contribution by a business entity is $150,000 for a public contribution and $150,000 for a private contribution, each year.
Read the full summary Show less
Because the credit is nonrefundable, it may be claimed only up to the amount of a claimant's income tax liability; however, an unused credit may be carried forward for use in a future taxable year. The credit may not be claimed by nonresidents or part-year residents of this state.
Under current federal law, contributions for which a credit may be claimed under this bill may be deductible on an individual claimant's federal tax return and, if so claimed, may also be claimed under this state's nonrefundable itemized deductions credit. Also, under current federal law, contributions for which a credit may be claimed under this bill may be deductible on a business entity's federal tax return and, if so claimed, may also be claimed as a deduction for state income and federal tax purposes.
This bill first applies to taxable years beginning on January 1, 2011, except that, if the bill takes effect after July 31, 2011, it first applies to taxable years beginning on January 1, 2012.
Who's behind it
3 representatives are its . 2 are Republicans and 1 is a Democrat.
3 more lawmakers .
See all 6 names Hide the names
Authors (3)
- Jason Fields · Democrat, Assembly
- Scott Gunderson · Republican, Assembly
- John Townsend · Republican, Assembly
Signed on in support (3)
- Alberta Darling · Republican, Senate
- Randy Hopper · 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.
What happened
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Apr 28, 2010
The session ended, and the bill died with it.
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Mar 2, 2010
The committee held a public hearing.
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Mar 1, 2010
A state agency sent in its estimate of the cost.
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Feb 11, 2010
Sent to the Assembly Committee on Ways and Means.
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Feb 11, 2010
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Feb 11, 2010 · Assembly
Introduced by Representatives Fields, Townsend, Gunderson, Toles and Sinicki;Cosponsored by Senators Taylor, Hopper and Darling
- Feb 11, 2010 · Assembly
Read first time and referred to committee on Ways and Means
- Mar 1, 2010 · Assembly
Fiscal estimate received
- Mar 2, 2010 · Assembly
Assembly amendment 1 offered by Representative Fields
- Mar 2, 2010 · Assembly
Public hearing held
- Mar 4, 2010 · Assembly
Representative Sinicki withdrawn as a coauthor
- Mar 4, 2010 · Assembly
Representative Toles withdrawn as a coauthor
- Mar 30, 2010 · Assembly
Assembly amendment 2 offered by Representative Wood
- 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.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
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
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.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
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