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Bills from the 2011–12 session

Assembly Bill 356

Limiting the corporate income tax deduction for compensation paid to an employee

Topics: Corporation: Taxation

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

    Nov 1, 2011

  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, Mar 23, 2012: “Failed to pass pursuant to ⁠”

It never got a hearing in the Assembly Committee on Rural Economic Development and Rural Affairs pursuant to Assembly Rule 42 (3)(c). 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.

Under current law, a corporation may deduct from its income tax the compensation paid to its officers and employees. The corporate income tax deduction for compensation paid to executive officers cannot exceed $1,000,000, unless the compensation is performance-based.

This bill further limits any single corporate income tax deduction for compensation paid to an employee or officer to an amount not to exceed the compensation paid to a corporation's lowest-paid full-time employee multiplied by 25.

Who's behind it

13 lawmakers are its ⁠. All 13 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.

What happened

  1. Mar 23, 2012

    The session ended, and the bill died with it.

  2. Feb 16, 2012

    Sent to the Assembly Committee on Rural Economic Development and Rural Affairs.

  3. Nov 15, 2011

    A state agency sent in its estimate of the cost.

  4. Nov 1, 2011

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

  5. Nov 1, 2011

    Introduced in the Assembly.

See the official record, word for word
  1. Nov 1, 2011 · Assembly

    Introduced by Representatives Pocan, Berceau, Bernard Schaber, Fields, Grigsby, Hebl, Mason, Milroy, Pasch, Ringhand, Roys, Sinicki and C. Taylor;Cosponsored by Senators Risser and Hansen

  2. Nov 1, 2011 · Assembly

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

  3. Nov 15, 2011 · Assembly

    Fiscal estimate received

  4. Feb 16, 2012 · Assembly

    Withdrawn from committee on Jobs, Economy and Small Business and referred to committee on Rural Economic Development and Rural Affairs pursuant to Assembly Rule 42 (3)(c)

  5. Mar 23, 2012 · 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