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Bills from the 2009–10 session

Assembly Bill 794

Nonrefundable individual and corporate income and franchise tax credits for purchasing a thermal biomass heating system and fuel for such a system, property tax exemptions for thermal biomass heating systems and facilities used to store fuel for such systems, and a sales and use tax exemption for purchasing a thermal biomass heating system

Topics: Corporation: Taxation, Energy conservation, Franchise: Taxation, Income tax: Credit, Legislature: Tax Exemptions, Joint Survey Committee on, Property tax: Exemption, Sales tax: Exemption

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.

  1. Introduced, passed

    Mar 2, 2010

  2. Committee, passed

    Approved

  3. Assembly vote, stopped here

    Stopped here. The full Assembly never voted on it.

  4. Senate vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Apr 28, 2010: “Failed to pass pursuant to ⁠”

Read the bill

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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 tax credit, and a corporate income and franchise tax credit, for the purchase of a thermal biomass heating system (system) and a similar nonrefundable credit for the purchase of biomass fuel for such a system. Under the bill, a claimant may claim 100 percent of the cost the claimant spends for the purchase and installation of a system in the claimant's primary residence or place of business. A claimant may also claim a credit for 100 percent of the cost of fuel for a system that is installed in the claimant's primary residence or place of business.

To be eligible for the credit, the system must comply with all state requirements related to emissions of air contaminants, and the provisions of the federal Clean Air Act, that apply to the system on the day it is purchased. The credit related to purchasing a system, or fuel for the system, for an individual's primary residence may not be claimed by a nonresident or part-year resident of the state. Because the credit is nonrefundable, it may be claimed only up to the amount of a taxpayer's income or franchise tax liability.

Read the full summary

Under the bill, a system is defined as a stove, furnace, or boiler that generates heat from biomass and provides an energy efficiency conversion of at least 75 percent. Subject to a number of exceptions, such as an exception for garbage and for certain nonvegetation-based waste, biomass is defined under the bill as a resource that derives energy from wood or plant material or residue, biological waste, crops grown for use as such a resource, or landfill gases.

The bill also creates real and personal property tax exemptions for a system and for facilities that are used to store fuel for such a system. Finally, the bill creates a sales and use tax exemption for the purchase of a system, including accessories, attachments, and repair parts.

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

13 representatives are its ⁠. 10 are Republicans and 3 are Democrats.

2 more lawmakers ⁠.

See all 15 names

Authors (13)

Signed on in support (2)

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 was one vote on this bill.

Assembly Committee on Jobs vote on an amendment

Passed, 12 to 0 · Mar 31, 2010

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Substitute Amendment 1 adoption recommended by committee on Jobs, the Economy and Small Business, Ayes 12, Noes 0”. Official record · This vote on its own page

What happened

  1. Apr 28, 2010

    The session ended, and the bill died with it.

  2. Apr 1, 2010

    A state agency sent in its estimate of the cost.

  3. Mar 31, 2010

    Sent to the Joint Committee on Finance.

  4. Mar 31, 2010

    The committee voted to recommend passing it, 12 to 0.

  5. Mar 17, 2010

    The committee held a public hearing.

  6. Mar 2, 2010

    Sent to the Assembly Committee on Jobs, the Economy and Small Business.

  7. Mar 2, 2010

    Introduced in the Assembly.

See the official record, word for word
  1. Mar 2, 2010 · Assembly

    Introduced by Representatives Friske, Molepske Jr., Mursau, Meyer, M. Williams, Brooks, Hraychuck, Kestell, A. Ott, Suder, Tauchen, Townsend and Turner;Cosponsored by Senators Kreitlow and Taylor

  2. Mar 2, 2010 · Assembly

    Read first time and referred to committee on Jobs, the Economy and Small Business

  3. Mar 17, 2010 · Assembly

    Public hearing held

  4. Mar 29, 2010 · Assembly

    Assembly substitute amendment 1 offered by Representatives Friske and Clark

  5. Mar 30, 2010 · Assembly

    Executive action taken

  6. Mar 31, 2010 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by committee on Jobs, the Economy and Small Business, Ayes 12, Noes 0

  7. Mar 31, 2010 · Assembly

    Report passage as amended recommended by committee on Jobs, the Economy and Small Business, Ayes 12, Noes 0

  8. Mar 31, 2010 · Assembly

    Referred to joint committee on Finance

  9. Apr 1, 2010 · Assembly

    Fiscal estimate received

  10. 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.

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

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

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

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