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Bills · 2021-2022 Regular Session

AB 18

Became law Official bill text Atom feed

Relating to: adopting federal law changes to extend the time for filing individual income tax returns.

Income tax — Return

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, generally, an individual must file his or her individual

income taxes on or before April 15 of the year following the year for which the return

relates, in order to avoid incurring interest and penalties. That date coincides with

the due date for filing federal income tax returns and paying federal income taxes.

In 2020, the federal government changed the due date for filing 2019 federal tax

returns to July 15, 2020, because of the spread of COVID-19. Under the bill, an

individual may file his or her individual income tax return and pay the taxes on or

before the due date for filing federal income tax returns, whatever that date may be

in the future, without incurring interest and penalties.

Sponsors

Introduced by: Callahan (R) , Dittrich (R) , Drake (D) , Duchow (R) , Gundrum (R) , Haywood (D) , Horlacher (R) , Katsma (R) , Kitchens (R) , Knodl (R) , Kuglitsch (R) , Macco (R) , Moses (R) , Mursau (R) , Oldenburg (R) , Ramthun (R) , Skowronski (R) , Snyder (R) , Steffen (R) , Subeck (D) , Wittke (R) , Zimmerman (R)

13 cosponsors

Ballweg (R) , Bowen (D) , Carpenter (D) , Cowles (R) , Felzkowski (R) , Feyen (R) , Kooyenga (R) , L. Taylor (D) , Marklein (R) , Nass (R) , Spreitzer (D) , Wanggaard (R) , Wichgers (R)

Votes

Assembly: Report passage recommended by Committee on Ways and Means, Ayes 12, Noes 0

Passed 12–0 Mar 25, 2021 official source full page

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

Senate: Senate Amendment 1 laid on table, Ayes 22, Noes 11

Passed 22–11 May 11, 2021 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. Jan 29, 2021 · Assembly

    Introduced by Representatives Macco, Callahan, Dittrich, Drake, Duchow, Gundrum, Haywood, Horlacher, Katsma, Kitchens, Knodl, Kuglitsch, Moses, Mursau, Oldenburg, Ramthun, Skowronski, Snyder, Steffen, Wittke, Zimmerman and Subeck; cosponsored by Senators Kooyenga, Ballweg, Carpenter, Cowles, Felzkowski, Feyen, Marklein, Nass, L. Taylor and Wanggaard

  2. Jan 29, 2021 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Feb 2, 2021 · Assembly

    Representative Wichgers added as a coauthor

  4. Mar 2, 2021 · Assembly

    Public hearing held

  5. Mar 18, 2021 · Assembly

    Executive action taken

  6. Mar 25, 2021 · Assembly

    Report passage recommended by Committee on Ways and Means, Ayes 12, Noes 0

  7. Mar 25, 2021 · Assembly

    Referred to committee on Rules

  8. Apr 8, 2021 · Assembly

    Placed on calendar 4-13-2021 by Committee on Rules

  9. Apr 12, 2021 · Assembly

    Assembly Substitute Amendment 1 offered by Representatives Wittke and Macco

  10. Apr 12, 2021 · Assembly

    Representative Spreitzer added as a coauthor

  11. Apr 13, 2021 · Assembly

    Placed at the foot of the calendar of 4-13-2021

  12. Apr 13, 2021 · Assembly

    Read a second time

  13. Apr 13, 2021 · Assembly

    Assembly Substitute Amendment 2 offered by Representatives Wittke and Macco

  14. Apr 13, 2021 · Assembly

    Assembly Substitute Amendment 2 adopted

  15. Apr 13, 2021 · Assembly

    Ordered to a third reading

  16. Apr 13, 2021 · Assembly

    Rules suspended

  17. Apr 13, 2021 · Assembly

    Read a third time and passed

  18. Apr 13, 2021 · Assembly

    Representative Bowen added as a coauthor

  19. Apr 13, 2021 · Assembly

    Ordered immediately messaged

  20. Apr 14, 2021 · Senate

    Received from Assembly

  21. Apr 14, 2021 · Senate

    Read first time and referred to committee on Senate Organization

  22. Apr 14, 2021 · Senate

    Available for scheduling

  23. May 7, 2021 · Senate

    Placed on calendar 5-11-2021 pursuant to Senate Rule 18(1)

  24. May 11, 2021 · Senate

    Senate Amendment 1 offered by Senator Carpenter

  25. May 11, 2021 · Senate

    Read a second time

  26. May 11, 2021 · Senate

    Senate Amendment 1 laid on table, Ayes 22, Noes 11

  27. May 11, 2021 · Senate

    Ordered to a third reading

  28. May 11, 2021 · Senate

    Rules suspended

  29. May 11, 2021 · Senate

    Read a third time and concurred in

  30. May 11, 2021 · Senate

    Ordered immediately messaged

  31. May 11, 2021 · Assembly

    Received from Senate concurred in

  32. May 14, 2021 · Assembly

    Report correctly enrolled on 5-14-2021

  33. May 20, 2021 · Assembly

    Presented to the Governor on 5-20-2021

  34. May 21, 2021 · Assembly

    Report approved by the Governor on 5-21-2021. 2021 Wisconsin Act 40

  35. May 21, 2021 · Assembly

    Published 5-22-2021