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Bills from the 2009–10 session

Senate Bill 439

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

Became law

The governor signed it on Mar 16, 2010. It's ⁠.

  1. Introduced, passed

    Dec 23, 2009

  2. Committee, passed

    Approved

  3. Senate vote, passed

    Passed Feb 16, 2010

  4. Assembly vote, passed

    Passed 93 to 0

  5. Governor, passed

    Signed

  6. Law, here now

    2009 Wisconsin Act 161

Latest entry in the official record, Mar 19, 2010: “Published 3-29-2010”

Read the bill

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What it does

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

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

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

24 more lawmakers ⁠.

See all 37 names

Authors (13)

Signed on in support (24)

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 4 votes on this bill.

Senate Committee on Veterans and Military Affairs vote on an amendment

Passed, 4 to 0 · Feb 4, 2010

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

Official motion: “Report adoption of Senate Amendment 1 recommended by committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, Ayes 4, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 16 to 0 · Feb 16, 2010

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

Official motion: “Report adoption of Senate Amendment 1 recommended by joint committee on Finance, Ayes 16, Noes 0 by joint committee on Finance”. Official record · This vote on its own page

Senate vote to pass it

Passed, 33 to 0 · Feb 16, 2010

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

Official motion: “Read a third time and passed, Ayes 33, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 93 to 0 · Feb 25, 2010

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

Official motion: “Read a third time and concurred in, Ayes 93, Noes 0, Paired 2”. Official record · This vote on its own page

What happened

  1. Mar 19, 2010

    The new law was published.

  2. Mar 16, 2010

    The governor signed it. It became 2009 Wisconsin Act 161.

  3. Mar 11, 2010

    Sent to the governor.

  4. Feb 25, 2010

    The Assembly passed it too, 93 to 0.

  5. Feb 17, 2010

    Sent to the Assembly Committee on Rules.

  6. Feb 17, 2010

    The Assembly received it.

  7. Feb 16, 2010

    The Senate passed it, 33 to 0.

  8. Feb 16, 2010

    The Senate adopted it.

  9. Feb 16, 2010

    3 more senators signed on in support.

  10. Feb 16, 2010

    “Report of joint survey committee on Tax Exemptions received” (the official wording)

  11. Feb 16, 2010

    The committee voted to recommend passing it, 15 to 1.

  12. Feb 16, 2010

    “Report adoption of Senate Amendment 3 recommended by joint committee on Finance, Ayes 16, Noes 0” (the official wording)

  13. Feb 16, 2010

    “Report introduction of Senate Amendment 3 recommended by joint committee on Finance, Ayes 16, Noes 0” (the official wording)

  14. Feb 16, 2010

    “Report adoption of Senate Amendment 2 recommended by joint committee on Finance, Ayes 16, Noes 0” (the official wording)

  15. Feb 16, 2010

    “Report adoption of Senate Amendment 1 recommended by joint committee on Finance, Ayes 16, Noes 0 by joint committee on Finance” (the official wording)

  16. Feb 12, 2010

    1 more senator signed on in support.

  17. Feb 4, 2010

    Sent to the Joint Committee on Finance.

  18. Feb 4, 2010

    “Report of joint survey committee on Tax Exemptions requested” (the official wording)

  19. Feb 4, 2010

    The committee voted to recommend passing it, 4 to 0.

  20. Feb 4, 2010

    “Report adoption of Senate Amendment 2 recommended by committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, Ayes 4, Noes 0” (the official wording)

  21. Feb 4, 2010

    “Report adoption of Senate Amendment 1 recommended by committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, Ayes 4, Noes 0” (the official wording)

  22. Jan 27, 2010

    1 more senator signed on in support.

  23. Jan 21, 2010

    A state agency sent in its estimate of the cost.

  24. Jan 20, 2010

    The committee held a public hearing.

  25. Jan 6, 2010

    1 more representative signed on in support.

  26. Jan 4, 2010

    Sent to the Senate Committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions,.

  27. Dec 23, 2009

    Sent to the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue.

  28. Dec 23, 2009

    Introduced in the Senate.

See the official record, word for word
  1. Dec 23, 2009 · Senate

    Introduced by Senators Sullivan, Kreitlow, Holperin, Lehman, Leibham, Wirch, Plale, Miller, Lassa, Schultz, Darling, Vinehout and Taylor;Cosponsored by Representatives Molepske Jr., Dexter, Roys, Turner, Pope-Roberts, Ziegelbauer, Kerkman, Staskunas, Clark, Zepnick, Bernard Schaber, Strachota, Lothian, Bies, Fields, Gunderson, Vos and Zigmunt

  2. Dec 23, 2009 · Senate

    Read first time and referred to committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue

  3. Jan 4, 2010 · Senate

    Withdrawn from committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue and rereferred to committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, pursuant to Senate Rule 46 (2)(c)

  4. Jan 6, 2010 · Senate

    Representative Hilgenberg added as a cosponsor

  5. Jan 20, 2010 · Senate

    Public hearing held

  6. Jan 21, 2010 · Senate

    Fiscal estimate received

  7. Jan 21, 2010 · Senate

    Fiscal estimate received

  8. Jan 27, 2010 · Senate

    Senator Carpenter added as a coauthor

  9. Feb 2, 2010 · Senate

    Senate amendment 1 offered by Senator Sullivan

  10. Feb 2, 2010 · Senate

    Senate amendment 2 offered by Senator Sullivan

  11. Feb 3, 2010 · Senate

    Executive action taken

  12. Feb 4, 2010 · Senate

    Report adoption of Senate Amendment 1 recommended by committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, Ayes 4, Noes 0

  13. Feb 4, 2010 · Senate

    Report adoption of Senate Amendment 2 recommended by committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, Ayes 4, Noes 0

  14. Feb 4, 2010 · Senate

    Report passage as amended recommended by committee on Veterans and Military Affairs, Biotechnology, and Financial Institutions, Ayes 4, Noes 0

  15. Feb 4, 2010 · Senate

    Available for scheduling

  16. Feb 4, 2010 · Senate

    Report of joint survey committee on Tax Exemptions requested

  17. Feb 4, 2010 · Senate

    Referred to joint committee on Finance by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

  18. Feb 12, 2010 · Senate

    Senator Jauch added as a coauthor

  19. Feb 16, 2010 · Senate

    Executive action taken

  20. Feb 16, 2010 · Senate

    Report adoption of Senate Amendment 1 recommended by joint committee on Finance, Ayes 16, Noes 0 by joint committee on Finance

  21. Feb 16, 2010 · Senate

    Report adoption of Senate Amendment 2 recommended by joint committee on Finance, Ayes 16, Noes 0

  22. Feb 16, 2010 · Senate

    Report introduction of Senate Amendment 3 recommended by joint committee on Finance, Ayes 16, Noes 0

  23. Feb 16, 2010 · Senate

    Report adoption of Senate Amendment 3 recommended by joint committee on Finance, Ayes 16, Noes 0

  24. Feb 16, 2010 · Senate

    Report passage as amended recommended by joint committee on Finance, Ayes 15, Noes 1

  25. Feb 16, 2010 · Senate

    Available for scheduling

  26. Feb 16, 2010 · Senate

    Report of joint survey committee on Tax Exemptions received

  27. Feb 16, 2010 · Senate

    Senator Harsdorf added as a coauthor

  28. Feb 16, 2010 · Senate

    Senator Kedzie added as a coauthor

  29. Feb 16, 2010 · Senate

    Senator Hansen added as a coauthor

  30. Feb 16, 2010 · Senate

    Rules suspended to withdraw from committee on Senate Organization and take up

  31. Feb 16, 2010 · Senate

    Read a second time

  32. Feb 16, 2010 · Senate

    Senate amendment 1 adopted

  33. Feb 16, 2010 · Senate

    Senate amendment 2 adopted

  34. Feb 16, 2010 · Senate

    Senate amendment 3 adopted

  35. Feb 16, 2010 · Senate

    Ordered to a third reading

  36. Feb 16, 2010 · Senate

    Rules suspended

  37. Feb 16, 2010 · Senate

    Read a third time and passed, Ayes 33, Noes 0

  38. Feb 16, 2010 · Senate

    Ordered immediately messaged

  39. Feb 17, 2010 · Assembly

    Received from Senate

  40. Feb 17, 2010 · Assembly

    Read first time and referred to committee on Rules

  41. Feb 23, 2010 · Assembly

    Placed on calendar 2-25-2010 by committee on Rules

  42. Feb 25, 2010 · Assembly

    Rules suspended to withdraw from calendar and take up

  43. Feb 25, 2010 · Assembly

    Read a second time

  44. Feb 25, 2010 · Assembly

    Ordered to a third reading

  45. Feb 25, 2010 · Assembly

    Rules suspended

  46. Feb 25, 2010 · Assembly

    Read a third time and concurred in, Ayes 93, Noes 0, Paired 2

  47. Feb 25, 2010 · Assembly

    Ordered immediately messaged

  48. Feb 26, 2010 · Senate

    Received from Assembly concurred in

  49. Mar 5, 2010 · Senate

    Report correctly enrolled on 3-5-2010

  50. Mar 11, 2010 · Senate

    Presented to the Governor on 3-11-2010

  51. Mar 16, 2010 · Senate

    Report approved by the Governor on 3-15-2010. 2009 Wisconsin Act 161

  52. Mar 19, 2010 · Senate

    Published 3-29-2010

Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. 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

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act

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