Bills · 2019-2020 Regular Session
Relating to: an income tax credit for the property taxes paid on agricultural buildings and improvements and making an appropriation. (FE)
Farm and farming Franchise — Taxation Income tax — Credit Property tax Revenue department of
- 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 creates an income and franchise tax credit equal to approximately 66
percent of the taxes levied on buildings and other improvements, not including
residential property, that are located in this state and used exclusively for farming.
The credit is limited to $7,500 for an individual, entity, or married couple filing
jointly. In addition, in order to claim the credit, the claimant must have at least
$35,000 in annual gross income from farming. The person will receive a refund if the
amount of the credit exceeds the person's tax liability.
The bill also allows a taxpayer to claim the credit for 2020 online in the manner
determined by DOR rather than file a tax return to claim the credit. Claiming the
credit online for 2020 does not relieve the taxpayer of the taxpayer's obligation to
otherwise file a return for that year.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Votes
Senate: Report adoption of Senate Amendment 1 to Senate Substitute Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0
Passed 9–0 Mar 16, 2020 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0
Passed 9–0 Mar 16, 2020 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 8, Noes 1
Passed 8–1 Mar 16, 2020 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Full history
- Feb 12, 2020 · Senate
Introduced by Senators Marklein, Bernier and Testin; cosponsored by Representatives Tranel, Novak, Petryk, Pronschinske, Tauchen, Magnafici, Summerfield, Kitchens, Oldenburg, Plumer, Ballweg, Schraa, Krug, Skowronski and Tusler
- Feb 12, 2020 · Senate
Read first time and referred to Committee on Agriculture, Revenue and Financial Institutions
- Feb 14, 2020 · Senate
Fiscal estimate received
- Feb 24, 2020 · Senate
Senate Substitute Amendment 1 offered by Senator Marklein
- Mar 2, 2020 · Senate
Senate Amendment 1 to Senate Substitute Amendment 1 offered by Senator Marklein
- Mar 11, 2020 · Senate
Public hearing held
- Mar 16, 2020 · Senate
Available for scheduling
- Mar 16, 2020 · Senate
Executive action taken
- Mar 16, 2020 · Senate
Report adoption of Senate Amendment 1 to Senate Substitute Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0
- Mar 16, 2020 · Senate
Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0
- Mar 16, 2020 · Senate
Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 8, Noes 1
- Apr 1, 2020 · Senate
Failed to pass pursuant to Senate Joint Resolution 1