Senate Bill 526
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
Passed the Senate, then stopped
The Senate passed it on Mar 6, 2012, but the Assembly never voted on it. A bill has to . To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Feb 28, 2012
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Committee, passed
Approved
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Senate vote, passed
Passed Mar 6, 2012
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Assembly vote, stopped here
Stopped here. The Assembly never voted on it.
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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 concur in pursuant to ”
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Terms on this page
Second chamber's vote
A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.
Official term: Concurrence. 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
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 would have done
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
Glenn Grothman, a Republican, is its .
1 more lawmaker .
See all 2 names Hide the names
Author (1)
- Glenn Grothman · Republican, Senate
Signed on in support (1)
- Dale Kooyenga · 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.
Senate Committee on Financial Institutions and Rural Issues vote to recommend it
Passed, 5 to 0 · Mar 2, 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 Financial Institutions and Rural Issues, Ayes 5, Noes 0”. Official record · This vote on its own page
Senate vote
Passed, 5 to 0 · Mar 5, 2012
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Referred to joint committee on Finance by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0”. Official record · This vote on its own page
Senate vote to pass it
Passed, 33 to 0 · Mar 6, 2012
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (33)
- Alberta Darling (R, 8)
- Bob Wirch (D, 22)
- Chris Larson (D, 7)
- Dale Schultz (R, 17)
- Dave Hansen (D, 30)
- Frank G. Lasee (R, 1)
- Fred A. Risser (D, 26)
- Glenn Grothman (R, 20)
- Jennifer Shilling (D, 32)
- Jessica King (D, 18)
- Jim Holperin (D, 12)
- Joe Leibham (R, 9)
- Jon Erpenbach (D, 27)
- Julie M. Lassa (D, 24)
- Kathleen Vinehout (D, 31)
- Leah Vukmir (R, 5)
- Lena Taylor (D, 4)
- Luther S. Olsen (R, 14)
- Mark Miller (D, 16)
- Mary Lazich (R, 28)
- Michael Ellis (R, 19)
- Neal Kedzie (R, 11)
- Pam Galloway (R, 29)
- Rich Zipperer (R, 33)
- Rob Cowles (R, 2)
- Robert Jauch (D, 25)
- Scott L. Fitzgerald (R, 13)
- Sheila Harsdorf (R, 10)
- Spencer Coggs (D, 6)
- Terry Moulton (R, 23)
- Tim Carpenter (D, 3)
- Timothy Cullen (D, 15)
- Van Wanggaard (R, 21)
Official motion: “Read a third time and passed, Ayes 33, Noes 0”. Official record · This vote on its own page
What happened
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Mar 23, 2012
The session ended, and the bill died with it.
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Mar 9, 2012
Sent to the Assembly Committee on Rules.
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Mar 9, 2012
The Assembly received it.
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Mar 6, 2012
“Placed at the foot of the calendar of 03-06-2012” (the official wording)
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Mar 6, 2012
The Senate passed it, 33 to 0.
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Mar 6, 2012
The Senate adopted it.
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Mar 5, 2012
“Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0” (the official wording)
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Mar 5, 2012
Sent to the Joint Committee on Finance.
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Mar 2, 2012
The committee voted to recommend passing it, 5 to 0.
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Feb 29, 2012
A state agency sent in its estimate of the cost.
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Feb 29, 2012
The committee held a public hearing.
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Feb 28, 2012
Sent to the Senate Committee on Financial Institutions and Rural Issues.
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Feb 28, 2012
Introduced in the Senate.
See the official record, word for word Hide the official record
- Feb 28, 2012 · Senate
Introduced by Senator Grothman;Cosponsored by Representative Kooyenga
- Feb 28, 2012 · Senate
Read first time and referred to committee on Financial Institutions and Rural Issues
- Feb 29, 2012 · Senate
Public hearing held
- Feb 29, 2012 · Senate
Fiscal estimate received
- Mar 2, 2012 · Senate
Executive action taken
- Mar 2, 2012 · Senate
Report passage recommended by committee on Financial Institutions and Rural Issues, Ayes 5, Noes 0
- Mar 2, 2012 · Senate
Available for scheduling
- Mar 5, 2012 · Senate
Referred to joint committee on Finance by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0
- Mar 5, 2012 · Senate
Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0
- Mar 5, 2012 · Senate
Placed on calendar 3-6-2012 pursuant to Senate Rule 18(1)
- Mar 6, 2012 · Senate
Read a second time
- Mar 6, 2012 · Senate
Senate amendment 1 offered by Senators Lassa, Miller, Risser, S. Coggs, T. Cullen, Shilling, King, C. Larson, Holperin, Vinehout, Taylor, Erpenbach, Jauch and Hansen
- Mar 6, 2012 · Senate
Senate amendment 1 adopted
- Mar 6, 2012 · Senate
Ordered to a third reading
- Mar 6, 2012 · Senate
Rules suspended
- Mar 6, 2012 · Senate
Read a third time and passed, Ayes 33, Noes 0
- Mar 6, 2012 · Senate
Placed at the foot of the calendar of 03-06-2012
- Mar 7, 2012 · Senate
Ordered immediately messaged
- Mar 9, 2012 · Assembly
Received from Senate
- Mar 9, 2012 · Assembly
Read first time and referred to committee on Rules
- Mar 13, 2012 · Assembly
Made a special order of business at 9:28 A.M. on 3-14-2012 pursuant to Assembly Resolution 24
- Mar 13, 2012 · Assembly
Assembly amendment 1 offered by Representative Kooyenga
- Mar 15, 2012 · Assembly
Laid on the table
- Mar 23, 2012 · Assembly
Failed to concur in pursuant to Senate Joint Resolution 1
Terms on this page
Second chamber's vote
A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.
Official term: Concurrence. 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
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
Second chamber's vote
A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.
Official term: Concurrence
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
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote