Assembly Bill 358
Creating a nonrefundable individual and corporate income and franchise tax credit for purchasing and installing a thermal biomass heating system
Topics: Corporation: Taxation, Energy conservation, Franchise: Taxation, Income tax: Credit, Revenue, Department of
Stopped in committee
It had a but no committee vote, 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
Nov 3, 2011
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Committee, stopped here
Stopped here. It had a hearing but no committee vote.
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Assembly vote, not reached
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Senate vote, not reached
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Governor, not reached
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Law, not reached
Latest entry in the official record, Mar 23, 2012: “Failed to pass pursuant to ”
It sat with the Assembly Committee on Jobs, Economy and Small Business.
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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.
This bill creates a nonrefundable individual income tax credit, and a corporate income and franchise tax credit, for the purchase and installation of a thermal biomass heating system. Under the bill, for taxable years 2011 to 2016, a claimant may claim a certain percentage of the amount the claimant pays for the purchase and installation of a system in the claimant's primary residence or place of business.
Under the bill, a system is defined as a stove, furnace, or boiler that generates heat from biomass and provides an energy efficiency conversion of at least 75 percent. Subject to a number of exceptions, such as an exception for garbage and for certain nonvegetation-based waste, biomass is defined under the bill as a resource that derives energy from wood or plant material or residue, biological waste, crops grown for use as such a resource, or landfill gases.
Read the full summary Show less
The bill limits the total amount of credits that may be claimed. The Department of Revenue may prorate the amount of credits claimed to ensure these limitations are not exceeded, and may allocate unused credits from one year to another year. A business that is not able to totally offset the credit it is due against income or franchise taxes otherwise owed may carry forward the credit for the following three taxable years. A business that has more than $5,000,000 in gross receipts in the taxable year may not claim the credit.
No new credits may be claimed for taxable years beginning after December 31, 2016.
To be eligible for the credit, the system must comply with all state requirements related to emissions of air contaminants, and the provisions of the federal Clean Air Act, that apply to the system on the day it is purchased. The credit related to purchasing a system for an individual's primary residence may not be claimed by a nonresident or part-year resident of the state. Because the credit is nonrefundable, it may be claimed only up to the amount of a taxpayer's income or franchise tax liability.
Who's behind it
6 lawmakers are its . 5 are Republicans and 1 is a Democrat.
1 more lawmaker .
See all 7 names Hide the names
Authors (6)
- Garey Bies · Republican, Assembly
- Edward Brooks · Republican, Assembly
- Nick Milroy · Democrat, Assembly
- Jeff Mursau · Republican, Assembly
- Jerry Petrowski · Republican, Senate
- Richard Spanbauer · Republican, Assembly
Signed on in support (1)
- Jim Holperin · Democrat, Senate
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
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Mar 23, 2012
The session ended, and the bill died with it.
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Mar 8, 2012
The committee held a public hearing.
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Nov 14, 2011
A state agency sent in its estimate of the cost.
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Nov 3, 2011
Sent to the Assembly Committee on Jobs, Economy and Small Business.
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Nov 3, 2011
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Nov 3, 2011 · Assembly
Introduced by Representatives Mursau, Spanbauer, Petrowski, Brooks, Bies and Milroy;Cosponsored by Senator Holperin
- Nov 3, 2011 · Assembly
Read first time and referred to committee on Jobs, Economy and Small Business
- Nov 14, 2011 · Assembly
Fiscal estimate received
- Mar 8, 2012 · Assembly
Public hearing held
- 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.
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