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Bills from the Jan 2014 Special Session

Assembly Bill 1

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)

Passed the Assembly, then stopped

The Assembly passed it on Feb 11, 2014, but the Senate never voted on it. A bill has to ⁠. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Feb 4, 2014

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Feb 11, 2014

  4. Senate vote, stopped here

    Stopped here. The Senate never voted on it.

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 24, 2014: “Failed to concur in pursuant to ⁠”

Read the bill

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What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

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.

Read the full summary

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 Under current law, a person may claim the jobs tax credit if the Wisconsin Economic Development Corporation certifies the person to receive the tax credit, the person increases net employment in the person's business, and the person provides certain wages or job training to its full-time employees. This bill specifies that to be eligible for the jobs tax credit a person must increase net employment in the person's business in this state. Therefore, under the bill, a person may qualify for the jobs tax credit by relocating existing jobs to this state even if the number of individuals the person's business employs nationwide does not increase. Similarly, under the bill, a person does not qualify for the jobs tax credit by increasing the number of individuals the person's business employs nationwide if the number of individuals the person's business employs in this state does not increase.

Under current law, for income and franchise tax purposes, a taxpayer may not claim a relocated business deduction or tax credit for taxable years beginning after December 31, 2013. Under this bill, a taxpayer who is first eligible to claim a relocated business deduction or tax credit for a taxable year beginning after December 31, 2012, and before January 1, 2014, may claim the deduction or credit in the following taxable year.

The bill also provides that the manufacturing and agriculture credit, the research credit, and the state historic rehabilitation credit may be claimed against the alternative minimum tax.

Finally, the bill makes technical changes to the electronic medical records tax credit and to the sales and use tax exemption for tangible personal property used in commercial printing.

Who's behind it

The Committee on Assembly Organization introduced it at the governor's request.

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 17 votes on this bill.

Assembly Committee on Jobs vote on an amendment

Passed, 9 to 6 · Feb 10, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 2 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 9, Noes 6”. Official record · This vote on its own page

Assembly Committee on Jobs vote on an amendment

Passed, 15 to 0 · Feb 10, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 3 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 15, Noes 0”. Official record · This vote on its own page

Assembly Committee on Jobs vote on an amendment

Passed, 11 to 4 · Feb 10, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 4 adoption recommended by Committee on Jobs, Economy and Mining, Ayes 11, Noes 4”. Official record · This vote on its own page

Assembly Committee on Jobs vote to recommend it

Passed, 9 to 6 · Feb 10, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage as amended recommended by Committee on Jobs, Economy and Mining, Ayes 9, Noes 6”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 60 to 39 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Amendment 2 to Assembly Amendment 4 laid on table, Ayes 60, Noes 39”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 60 to 39 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Amendment 5 laid on table, Ayes 60, Noes 39”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 85 to 13 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 1 laid on table, Ayes 85, Noes 13”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 87 to 11 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 2 laid on table, Ayes 87, Noes 11”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 87 to 11 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 3 laid on table, Ayes 87, Noes 11”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 59 to 39 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 4 laid on table, Ayes 59, Noes 39”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 87 to 11 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 5 laid on table, Ayes 87, Noes 11”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 77 to 21 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 6 laid on table, Ayes 77, Noes 21”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 62 to 37 · Feb 11, 2014

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (62)

No (37)

Official motion: “Read a third time and passed, Ayes 62, Noes 37”. Official record · This vote on its own page

Assembly vote

Failed, 39 to 59 · Feb 11, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Refused to refer to joint committee on Finance, Ayes 39, Noes 59”. Official record · This vote on its own page

Senate vote on an amendment

Passed, 16 to 0 · Feb 20, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report introduction of Senate Amendment 1 by Joint Committee on Finance, Ayes 16, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 12 to 4 · Feb 20, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 4”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 12 to 4 · Feb 20, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report concurrence as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4”. Official record · This vote on its own page

What happened

  1. Mar 24, 2014

    The session ended, and the bill died with it.

  2. Feb 20, 2014

    The committee voted to recommend passing it, 12 to 4.

  3. Feb 20, 2014

    “Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 12, Noes 4” (the official wording)

  4. Feb 20, 2014

    “Report introduction of Senate Amendment 1 by Joint Committee on Finance, Ayes 16, Noes 0” (the official wording)

  5. Feb 13, 2014

    “Printed engrossed by the direction of the Senate Chief Clerk” (the official wording)

  6. Feb 12, 2014

    Sent to the Joint Committee on Finance.

  7. Feb 12, 2014

    The Senate received it.

  8. Feb 11, 2014

    The Assembly passed it, 62 to 37.

  9. Feb 11, 2014

    The Assembly adopted it.

  10. Feb 10, 2014

    The committee voted to recommend passing it, 9 to 6.

  11. Feb 5, 2014

    The committee held a public hearing.

  12. Feb 4, 2014

    A state agency sent in its estimate of the cost.

  13. Feb 4, 2014

    Sent to the Assembly Committee on Jobs, Economy and Mining.

  14. Feb 4, 2014

    Introduced in the Assembly.

See the official record, word for word
  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

    Assembly Amendment 3 offered by Representative Kooyenga

  10. Feb 6, 2014 · Assembly

    Assembly Amendment 4 offered by Representatives Jacque, Marklein and Kulp

  11. Feb 6, 2014 · Assembly

    Executive action taken

  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

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

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

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

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