Senate Bill 509
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 never got a , so it never came up for a vote. To try again, a lawmaker would have to start a new bill.
-
Introduced, passed
Feb 2, 2010
-
Committee, stopped here
Stopped here. No public hearing was held.
-
Senate vote, not reached
-
Assembly vote, not reached
-
Governor, not reached
-
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.
Following saves it on this device. New actions show on your Following page. You can also get updates in a feed reader.
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 senators are its . 2 are Republicans and 1 is a Democrat.
5 more lawmakers .
See all 8 names Hide the names
Authors (3)
- Alberta Darling · Republican, Senate
- Randy Hopper · Republican, Senate
- Lena Taylor · Democrat, Senate
Signed on in support (5)
- Jason Fields · Democrat, Assembly
- Scott Gunderson · Republican, Assembly
- Christine Sinicki · Democrat, Assembly
- Barbara Toles · Democrat, Assembly
- John Townsend · Republican, Assembly
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
-
Apr 28, 2010
The session ended, and the bill died with it.
-
Mar 2, 2010
A state agency sent in its estimate of the cost.
-
Feb 2, 2010
Sent to the Senate Committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue.
-
Feb 2, 2010
Introduced in the Senate.
See the official record, word for word Hide the official record
- Feb 2, 2010 · Senate
Introduced by Senators Taylor, Hopper and Darling;Cosponsored by Representatives Fields, Townsend, Gunderson, Toles and Sinicki
- Feb 2, 2010 · Senate
Read first time and referred to committee on Health, Health Insurance, Privacy, Property Tax Relief, and Revenue
- Mar 2, 2010 · Senate
Senate amendment 1 offered by Senator Taylor
- Mar 2, 2010 · 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