Senate Bill 238
Expanding the secretary of revenue's authority to waive or reduce interest or penalties
Topics: Revenue, Department of
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.
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Introduced, passed
Jul 21, 2009
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Committee, stopped here
Stopped here. No public hearing was held.
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Senate vote, not reached
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Assembly 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 never got a hearing in the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue. See every bill that never got a hearing this session.
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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.
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
5 senators are its . 3 are Democrats and 2 are Republicans.
8 more lawmakers .
See all 13 names Hide the names
Authors (5)
- Glenn Grothman · Republican, Senate
- John Lehman · Democrat, Senate
- Mark Miller · Democrat, Senate
- Dale Schultz · Republican, Senate
- Lena Taylor · Democrat, Senate
Signed on in support (8)
- Annette Williams · Democrat, Assembly
- Terese Berceau · Democrat, Assembly
- Andy Jorgensen · Democrat, Assembly
- Lee Nerison · Republican, Assembly
- Marlin Schneider · Democrat, Assembly
- Sherman
- Barbara Toles · Democrat, Assembly
- Robert Turner · Democrat, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
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Apr 28, 2010
The session ended, and the bill died with it.
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Aug 5, 2009
A state agency sent in its estimate of the cost.
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Jul 21, 2009
Sent to the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue.
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Jul 21, 2009
Introduced in the Senate.
See the official record, word for word Hide the official record
- Jul 21, 2009 · Senate
Introduced by Senators Taylor, Lehman, Grothman, Miller and Schultz;Cosponsored by Representatives Sherman, Jorgensen, Berceau, Nerison, Schneider, Toles, Turner and A. Williams
- Jul 21, 2009 · Senate
Read first time and referred to committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue
- Aug 5, 2009 · Senate
Fiscal estimate received
- Apr 28, 2010 · Senate
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