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Bills from the 2009–10 session

Assembly Bill 941

Creating an income and franchise tax credit for businesses that contribute to a scholarship-granting organization or to an educational improvement organization and a nonrefundable individual income tax credit for education expenses paid for dependents who attend elementary and secondary schools

Topics: Corporation: Taxation, Franchise: Taxation, Income tax: Credit, Kindergarten, Organization, Miscellaneous, Parochial and private educational institutions, Scholarships and loans, School

Stopped in committee

It never got a ⁠, so it never came up for a vote. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Apr 7, 2010

  2. Committee, stopped here

    Stopped here. No public hearing was held.

  3. Assembly vote, not reached

  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 ⁠”

It never got a hearing in the joint committee on Finance. See every bill that never got a hearing this session.

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 an income and franchise tax credit for businesses that contribute to a scholarship-granting organization or to an educational improvement organization. The amount of the credit is equal to 75 percent of the contribution, but the amount of the credit may not exceed $200,000 in any taxable year. The total amount of the credit that all businesses may claim in any taxable year is $12,000,000.

Under the bill, a scholarship-granting organization is a nonprofit entity that contributes at least 80 percent of its annual receipts to scholarship programs for pupils in grades kindergarten to 12 at private or public schools in this state. Under the bill, an educational improvement organization is a nonprofit entity that contributes at least 80 percent of its annual receipts as grants to public schools for innovative educational programs.

Read the full summary

This bill also creates a nonrefundable individual income tax credit for amounts spent by a claimant, for the claimant's dependent child, on eligible education expenses at public schools, private schools, or charter schools for grades kindergarten to 12. Because the credit is nonrefundable, no refund is paid if the amount of the credit exceeds the taxpayer's tax liability.

Under the bill, education expenses include amounts that are spent for tuition, books, and other educational materials or supplies that are purchased by a claimant in the year to which the claim relates and that are related to the pupil's curricular activities and attendance at an eligible institution.

The maximum credit that may be claimed under the bill is $2,500 per year if the claimant files as a single individual, head of household, or married person filing separately. The maximum credit that may be claimed under the bill is $5,000 per year if the claimant is a married person filing a joint return. The amount of credit that may be claimed by a nonresident or part-year resident of this state is modified based on the ratio of the claimant's Wisconsin adjusted gross income (AGI) to his or her federal AGI.

Who's behind it

7 representatives are its ⁠. All 7 are Republicans.

2 more lawmakers ⁠.

See all 9 names

Authors (7)

Signed on in support (2)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

What happened

  1. Apr 28, 2010

    The session ended, and the bill died with it.

  2. Apr 28, 2010

    A state agency sent in its estimate of the cost.

  3. Apr 7, 2010

    Sent to the Joint Committee on Finance.

  4. Apr 7, 2010

    Introduced in the Assembly.

See the official record, word for word
  1. Apr 7, 2010 · Assembly

    Introduced by Representatives Davis, Vos, Brooks, Huebsch, Lothian, Newcomer and Spanbauer;Cosponsored by Senators Darling and Schultz

  2. Apr 7, 2010 · Assembly

    Read first time and referred to joint committee on Finance

  3. Apr 28, 2010 · Assembly

    Fiscal estimate received

  4. 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

Public hearing

A meeting where anyone can speak to a committee about a bill, or send written comments.

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

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

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