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Bills · Jan 2014 Special Session

AB 1

Died at session end Official bill text Atom feed

Relating to: reducing the lowest individual income tax rate; providing technical college property tax relief aid; establishing a technical college district revenue limit; the carry-back of net operating losses; the sales and use tax exemption for commercial printing; the jobs tax credit; the electronic medical records credit; the manufacturing and agriculture credit; the research credit; the state historic rehabilitation credit; the relocated business credit; and making an appropriation. (FE)

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Individual Income tax rates

Under current law, there are four income tax brackets for single individuals,

certain fiduciaries, heads of households, and married persons. The brackets are

indexed for inflation. The rate of taxation under current law for the lowest bracket

for single individuals, certain fiduciaries, heads of households, and married persons

is 4.40 percent of taxable income; the rate for the second bracket is 5.84 percent; the

rate for the third bracket is 6.27 percent; and the rate for the highest bracket is 7.65

percent. Before applying bracket indexing, the four brackets for individuals, certain

fiduciaries, and heads of households, to which the above rates apply, are as follows:

taxable income from $0 to $7,500; taxable income exceeding $7,500 but not exceeding

$15,000; taxable income exceeding $15,000 but not exceeding $225,000; and taxable

income exceeding $225,000.

This rate and bracket structure first applies to taxable year 2013, and was

enacted in

2013 Wisconsin Act 20

, the state budget bill.

For taxable years beginning after December 31, 2013, this bill lowers the rate

of taxation for the lowest tax bracket. Under the bill, the rate of taxation for the

lowest bracket for single individuals, certain fiduciaries, heads of households, and

married persons is 4.0 percent of taxable income.

technical college system

This bill provides property tax relief aid to technical college districts,

distributed annually to each district on the basis of its equalized value as compared

to the equalized value of all technical college districts as of January 2014. The first

distribution is in February 2015.

The bill eliminates the current limit on a technical college district's tax levy and

imposes, instead, a revenue limit. Under the bill, with certain exceptions, a district

board's revenue (defined as the sum of its tax levy for operations and the amount of

property tax relief aid it receives) in the 2014-15 school year or any school year

thereafter may not exceed its revenue in the previous school year increased by the

district's valuation factor, which is the percentage change in the district's equalized

value due to new construction, less improvements removed.

net operating losses

Under current law, for income tax purposes, under certain circumstances, a

taxpayer may claim a Wisconsin net operating loss against Wisconsin taxable income

of the two years preceding the year in which the taxpayer sustained the loss. This

bill clarifies that a taxpayer need not make an offset against Wisconsin modified

taxable income of the two years preceding the loss, if the taxpayer chooses not to

carry back the net operating loss to the two years preceding the loss.

tax credits

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Votes

Assembly: Report Assembly Amendment 2 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 9, Noes 6

Passed 9–6 Feb 10, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report Assembly Amendment 3 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 15, Noes 0

Passed 15–0 Feb 10, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report Assembly Amendment 4 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 11, Noes 4

Passed 11–4 Feb 10, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report passage as amended recommended by Committee on Jobs, Economy and Mining, Ayes 9, Noes 6

Passed 9–6 Feb 10, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Amendment 2 to Assembly Amendment 4 laid on table, Ayes 60, Noes 39

Passed 60–39 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Amendment 5 laid on table, Ayes 60, Noes 39

Passed 60–39 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Substitute Amendment 1 laid on table, Ayes 85, Noes 13

Passed 85–13 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Substitute Amendment 2 laid on table, Ayes 87, Noes 11

Passed 87–11 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Substitute Amendment 3 laid on table, Ayes 87, Noes 11

Passed 87–11 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Substitute Amendment 4 laid on table, Ayes 59, Noes 39

Passed 59–39 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Substitute Amendment 5 laid on table, Ayes 87, Noes 11

Passed 87–11 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Assembly Substitute Amendment 6 laid on table, Ayes 77, Noes 21

Passed 77–21 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Read a third time and passed, Ayes 62, Noes 37

Passed 62–37 Feb 11, 2014 official source full page

Aye · 62

Assembly: Refused to refer to joint committee on Finance, Ayes 39, Noes 59

Failed 39–59 Feb 11, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report introduction of Senate Amendment 1 by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Feb 20, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 4

Passed 12–4 Feb 20, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report concurrence as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4

Passed 12–4 Feb 20, 2014 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Feb 4, 2014 · Assembly

    Introduced by Committee on Assembly Organization, by request of Governor Scott Walker

  2. Feb 4, 2014 · Assembly

    Read first time and referred to Committee on Jobs, Economy and Mining

  3. Feb 4, 2014 · Assembly

    Fiscal estimate received

  4. Feb 4, 2014 · Assembly

    Fiscal estimate received

  5. Feb 4, 2014 · Assembly

    Fiscal estimate received

  6. Feb 5, 2014 · Assembly

    Public hearing held

  7. Feb 5, 2014 · Assembly

    Assembly Amendment 1 offered by Representatives Bernard Schaber, Clark, Zamarripa, Hintz and Ohnstad

  8. Feb 5, 2014 · Assembly

    Assembly Amendment 2 offered by Representative Kooyenga

  9. Feb 6, 2014 · Assembly

    Executive action taken

  10. Feb 6, 2014 · Assembly

    Assembly Amendment 3 offered by Representative Kooyenga

  11. Feb 6, 2014 · Assembly

    Assembly Amendment 4 offered by Representatives Jacque, Marklein and Kulp

  12. Feb 10, 2014 · Assembly

    Report Assembly Amendment 2 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 9, Noes 6

  13. Feb 10, 2014 · Assembly

    Report Assembly Amendment 3 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 15, Noes 0

  14. Feb 10, 2014 · Assembly

    Report Assembly Amendment 4 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 11, Noes 4

  15. Feb 10, 2014 · Assembly

    Report passage as amended recommended by Committee on Jobs, Economy and Mining, Ayes 9, Noes 6

  16. Feb 10, 2014 · Assembly

    Referred to calendar of 2-11-2014 pursuant to Assembly Rule 93

  17. Feb 11, 2014 · Assembly

    Read a second time

  18. Feb 11, 2014 · Assembly

    Refused to refer to joint committee on Finance, Ayes 39, Noes 59

  19. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 4 offered by Representatives Barca, Pasch, Jorgensen and Zamarripa

  20. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 4 laid on table, Ayes 59, Noes 39

  21. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 6 offered by Representative Hulsey

  22. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 6 laid on table, Ayes 77, Noes 21

  23. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 5 offered by Representative Hulsey

  24. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 5 laid on table, Ayes 87, Noes 11

  25. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 3 offered by Representative Hulsey

  26. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 3 laid on table, Ayes 87, Noes 11

  27. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 2 offered by Representative Hulsey

  28. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 2 laid on table, Ayes 87, Noes 11

  29. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Hulsey

  30. Feb 11, 2014 · Assembly

    Assembly Substitute Amendment 1 laid on table, Ayes 85, Noes 13

  31. Feb 11, 2014 · Assembly

    Assembly Amendment 2 adopted

  32. Feb 11, 2014 · Assembly

    Assembly Amendment 3 adopted

  33. Feb 11, 2014 · Assembly

    Assembly Amendment 1 to Assembly Amendment 4 offered by Representatives Jacque, Marklein and Kulp

  34. Feb 11, 2014 · Assembly

    Assembly Amendment 1 to Assembly Amendment 4 adopted

  35. Feb 11, 2014 · Assembly

    Assembly Amendment 2 to Assembly Amendment 4 offered by Representatives Jorgensen, Barca, Pasch, Kahl and Mason

  36. Feb 11, 2014 · Assembly

    Assembly Amendment 2 to Assembly Amendment 4 laid on table, Ayes 60, Noes 39

  37. Feb 11, 2014 · Assembly

    Assembly Amendment 4 adopted

  38. Feb 11, 2014 · Assembly

    Assembly Amendment 5 offered by Representatives Bewley, Smith, Milroy, Shankland and Jorgensen

  39. Feb 11, 2014 · Assembly

    Assembly Amendment 5 laid on table, Ayes 60, Noes 39

  40. Feb 11, 2014 · Assembly

    Ordered to a third reading

  41. Feb 11, 2014 · Assembly

    Rules suspended

  42. Feb 11, 2014 · Assembly

    Read a third time and passed, Ayes 62, Noes 37

  43. Feb 11, 2014 · Assembly

    Ordered immediately messaged

  44. Feb 12, 2014 · Senate

    Received from Assembly

  45. Feb 12, 2014 · Senate

    Read first time and referred to joint committee on Finance

  46. Feb 13, 2014 · Senate

    Printed engrossed by the direction of the Senate Chief Clerk

  47. Feb 13, 2014 · Senate

    LRB correction (Assembly Amendment 4)

  48. Feb 19, 2014 · Senate

    Executive action taken

  49. Feb 20, 2014 · Senate

    Report introduction of Senate Amendment 1 by Joint Committee on Finance, Ayes 16, Noes 0

  50. Feb 20, 2014 · Senate

    Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 4

  51. Feb 20, 2014 · Senate

    Report concurrence as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4

  52. Feb 20, 2014 · Senate

    Available for scheduling

  53. Mar 24, 2014 · Senate

    Failed to concur in pursuant to Senate Joint Resolution 1