Bills · 2011-2012 Regular Session
adopting federal bonus depreciation tax provisions for state income and franchise tax purposes.
- Introduced, stopped here
- Passes Senate, not reached
- Passes Assembly, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
This bill adopts, for state income and franchise tax purposes, recent changes to
federal law related to a depreciation allowance for certain property. Under the bill,
generally, a taxpayer may take a depreciation deduction equal to 100 percent of the
adjusted basis of qualified property for property placed in service after September
8, 2010, and before January 1, 2012. A taxpayer may take a 50 percent depreciation
deduction for such property placed in service after December 31, 2011, and before
January 1, 2013.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Full history
- Feb 2, 2011 · Senate
Introduced by Senators Lazich, Grothman, Hopper, Zipperer and Holperin;Cosponsored by Representatives Marklein, Ripp, Strachota, Van Roy, Steineke, Brooks, Petrowski, LeMahieu, Jacque, Vos, T. Larson, Spanbauer, Rivard and Bies
- Feb 2, 2011 · Senate
Read first time and referred to committee on Public Health, Human Services, and Revenue
- Feb 11, 2011 · Senate
Fiscal estimate received
- Apr 21, 2011 · Senate
Public hearing held
- Mar 23, 2012 · Senate
Failed to pass pursuant to Senate Joint Resolution 1