Assembly Bill 638
Technical changes to the qualified production activities income and franchise tax credit
Topics: Corporation: Taxation, Farmland preservation, Franchise: Taxation, Income tax: Credit, Industrial development, Revenue, Department of
Became law
The governor signed it on Apr 6, 2012. It's .
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Introduced, passed
Feb 27, 2012
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Committee, passed
Approved
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Assembly vote, passed
Passed 78 to 16
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Senate vote, passed
Passed Mar 14, 2012
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Governor, passed
Signed
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Law, here now
2011 Wisconsin Act 232
Latest entry in the official record, Apr 10, 2012: “Published 4-19-2012”
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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
What it does
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
Under the federal Internal Revenue Code, a taxpayer may claim a deduction equal to 9 percent of the taxpayer's qualified production activities income in the taxable year or 9 percent of the taxpayer's total taxable income, whichever is less.
For federal tax purposes, qualified production activities income is, generally, the amount of the taxpayer's domestic production gross receipts that exceed the sum of the cost of goods sold and other expenses, losses, or deductions. Domestic production gross receipts are, generally, gross receipts derived from property that was manufactured, produced, grown, or extracted in the United States.
Read the full summary Show less
Under current law, as created by 2011 Wisconsin Act 32 , an individual taxpayer may claim a state income tax credit equal to the taxpayer's qualified production activities income derived from manufacturing property or agricultural property located in this state, multiplied by a certain percentage. A corporation may claim a state income and franchise tax credit equal to the lesser of its taxable income apportioned to this state or its qualified production activities income derived from manufacturing property or agricultural property located in this state, multiplied by a certain percentage. The percentage of qualified production activities income that a taxpayer may claim as a credit is 1.875 percent for 2013, 3.75 percent for 2014, 5.526 percent for 2015, and 7.5 percent for 2016 and for each year thereafter. Under current law, "qualified production activities income" means qualified production activities income as determined under the federal Internal Revenue Code for purposes of claiming a federal tax deduction.
This bill makes technical changes to the state tax credits for qualified production activities income derived from manufacturing property or agricultural property located in this state in order to facilitate the Department of Revenue's administration of the credits. Specifically, the bill provides a method for determining the qualified production activities income derived from manufacturing property or agricultural property located in this state rather than rely on the federal definition of "qualified production activities income," which includes income from economic activities in all states.
Who's behind it
Dale Kooyenga, a Republican, is its .
1 more lawmaker .
See all 2 names Hide the names
Author (1)
- Dale Kooyenga · Republican, Senate
Signed on in support (1)
- Glenn Grothman · Republican, Senate
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 3 votes on this bill.
Assembly Committee on Ways and Means vote to recommend it
Passed, 8 to 1 · Mar 6, 2012
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage recommended by committee on Ways and Means, Ayes 8, Noes 1”. Official record · This vote on its own page
Assembly vote on an amendment
Passed, 58 to 36 · Mar 13, 2012
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Assembly amendment 2 laid on table, Ayes 58, Noes 36”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 78 to 16 · Mar 13, 2012 · 5 didn't vote
See how each of the 99 representatives voted Hide the names
D: Democrat, I: Independent, R: Republican
Yes (78)
- Alvin Ott (R, 3)
- Amy Loudenbeck (R, 31)
- Amy Sue Vruwink (D, 70)
- André Jacque (R, 1)
- Andy Jorgensen (D, 43)
- Bill Kramer (R, 97)
- Bob Ziegelbauer (I, 25)
- Chad Weininger (R, 4)
- Chris Danou (D, 92)
- Chris Kapenga (R, 33)
- Christine Sinicki (D, 20)
- Cory Mason (D, 66)
- Dale Kooyenga (R, 5)
- Dan Knodl (R, 24)
- Daniel LeMahieu (R, 59)
- David Craig (R, 28)
- David Cullen (D, 13)
- Dean Kaufert (R, 53)
- Dean Knudson (R, 30)
- Don Pridemore (R, 22)
- Donna Seidel (D, 85)
- Duey Stroebel (R, 20)
- Edward Brooks (R, 50)
- Erik Severson (R, 28)
- Evan Wynn (R, 43)
- Garey Bies (R, 1)
- Gary Tauchen (R, 6)
- Gordon Hintz (D, 54)
- Howard Marklein (R, 17)
- Janet Bewley (D, 25)
- Janis Ringhand (D, 15)
- Jeff Fitzgerald (R, 39)
- Jeff Mursau (R, 36)
- Jeffrey Stone (R, 82)
- Jeremy Thiesfeldt (R, 52)
- Jerry Petrowski (R, 29)
- Jill Billings (D, 95)
- Jim Ott (R, 23)
- Jim Steineke (R, 5)
- Joan Ballweg (R, 14)
- Joe Knilans (R, 44)
- Joel Kleefisch (R, 38)
- John Klenke (R, 88)
- John Nygren (R, 89)
- Jon Richards (D, 19)
- Josh Zepnick (D, 9)
- Karl Van Roy (R, 90)
- Kathleen Bernier (R, 23)
- Keith Ripp (R, 42)
- Kevin Petersen (R, 57)
- Lee Nerison (R, 96)
- Leon Young (D, 16)
- Louis Molepske Jr. (D, 71)
- Mark Honadel (R, 21)
- Mark Radcliffe (D, 92)
- Mary Williams (R, 87)
- Michelle Litjens (R, 56)
- Mike Endsley (R, 26)
- Mike Kuglitsch (R, 84)
- Pat Strachota (R, 58)
- Paul F. Farrow (R, 33)
- Peter Barca (D, 64)
- Richard Spanbauer (R, 53)
- Robert Turner (D, 61)
- Robin Vos (R, 33)
- Roger Rivard (R, 75)
- Samantha Kerkman (R, 61)
- Scott Krug (R, 72)
- Scott Suder (R, 69)
- Steve Doyle (D, 94)
- Steve Kestell (R, 27)
- Steve Nass (R, 11)
- Thomas Larson (R, 67)
- Thomas Tiffany (R, 12)
- Tony Staskunas (D, 15)
- Travis Tranel (R, 49)
- Tyler August (R, 31)
- Warren Petryk (R, 93)
No (16)
- Barbara Toles (D, 17)
- Brett Hulsey (D, 78)
- Chris Taylor (D, 76)
- Elizabeth Coggs (D, 10)
- Fred Clark (D, 81)
- Frederick Kessler (D, 12)
- Gary Hebl (D, 46)
- JoCasta Zamarripa (D, 8)
- Kelda Roys (D, 26)
- Margaret Krusick (D, 7)
- Mark Pocan (D, 78)
- Nick Milroy (D, 73)
- Penny Bernard Schaber (D, 57)
- Sandy Pasch (D, 10)
- Sondy Pope (D, 80)
- Terese Berceau (D, 77)
Didn't vote (5)
- Dan Meyer (R, 34)
- Jason Fields (D, 11)
- John Murtha (R, 29)
- John Steinbrink (D, 65)
- Tamara Grigsby (D, 18)
Official motion: “Read a third time and passed, Ayes 78, Noes 16”. Official record · This vote on its own page
What happened
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Apr 10, 2012
The new law was published.
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Apr 6, 2012
The governor signed it. It became 2011 Wisconsin Act 232.
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Apr 5, 2012
Sent to the governor.
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Mar 14, 2012
The Senate passed it too.
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Mar 13, 2012
Sent to the Senate Committee on Senate Organization.
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Mar 13, 2012
The Senate received it.
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Mar 13, 2012
The Assembly passed it, 78 to 16.
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Mar 7, 2012
A state agency sent in its estimate of the cost.
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Mar 6, 2012
Sent to the Assembly Committee on Rules.
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Mar 6, 2012
The committee voted to recommend passing it, 8 to 1.
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Mar 1, 2012
The committee held a public hearing.
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Feb 27, 2012
Sent to the Assembly Committee on Ways and Means.
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Feb 27, 2012
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Feb 27, 2012 · Assembly
Introduced by Representative Kooyenga;Cosponsored by Senator Grothman
- Feb 27, 2012 · Assembly
Read first time and referred to committee on Ways and Means
- Mar 1, 2012 · Assembly
Public hearing held
- Mar 6, 2012 · Assembly
Assembly amendment 1 offered by Representative Kooyenga
- Mar 6, 2012 · Assembly
Executive action taken
- Mar 6, 2012 · Assembly
Report passage recommended by committee on Ways and Means, Ayes 8, Noes 1
- Mar 6, 2012 · Assembly
Referred to committee on Rules
- Mar 6, 2012 · Assembly
Made a special order of business at 11:47 A.M. on 3-13-2012 pursuant to Assembly Resolution 22
- Mar 7, 2012 · Assembly
Fiscal estimate received
- Mar 13, 2012 · Assembly
Read a second time
- Mar 13, 2012 · Assembly
Assembly amendment 2 offered by Representatives Barca, Pasch, Bernard Schaber and Clark
- Mar 13, 2012 · Assembly
Assembly amendment 2 laid on table, Ayes 58, Noes 36
- Mar 13, 2012 · Assembly
Ordered to a third reading
- Mar 13, 2012 · Assembly
Rules suspended
- Mar 13, 2012 · Assembly
Read a third time and passed, Ayes 78, Noes 16
- Mar 13, 2012 · Assembly
Ordered immediately messaged
- Mar 13, 2012 · Senate
Received from Assembly
- Mar 13, 2012 · Senate
Read first time and referred to committee on Senate Organization
- Mar 13, 2012 · Senate
Available for scheduling
- Mar 14, 2012 · Senate
Rules suspended and taken up
- Mar 14, 2012 · Senate
Read a second time
- Mar 14, 2012 · Senate
Ordered to a third reading
- Mar 14, 2012 · Senate
Rules suspended
- Mar 14, 2012 · Senate
Read a third time and concurred in
- Mar 14, 2012 · Senate
Ordered immediately messaged
- Mar 14, 2012 · Assembly
Received from Senate concurred in
- Mar 29, 2012 · Assembly
LRB correction
- Mar 29, 2012 · Assembly
Report correctly enrolled
- Apr 5, 2012 · Assembly
Presented to the Governor on 4-5-2012
- Apr 6, 2012 · Assembly
Report approved by the Governor on 4-6-2012. 2011 Wisconsin Act 232
- Apr 10, 2012 · Assembly
Published 4-19-2012
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
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
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote