Bills · 2021-2022 Regular Session
Relating to: an income and franchise tax exemption for restaurant revitalization grants. (FE)
Corporation Corporation — Taxation Federal aid Franchise — Taxation Income tax — Deduction Legislature — Tax exemptions joint survey committee on Restaurant
- Introduced, completed
- Passes Assembly, completed
- Passes Senate, completed
- Governor signs, completed
- Law, completed
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
This bill creates an income and franchise tax exemption for income received in
the form of a grant from the Restaurant Revitalization Fund established by the
federal American Rescue Plan Act of 2021. Current law provides similar exemptions
for income received in the form of allocations issued by the state with moneys
received from the federal Coronavirus Relief Fund and used for a number of
purposes, including broadband expansion, privately owned movie theater grants,
music and performance venue grants, and lodging industry grants.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Introduced by: Allen (R) , Armstrong (R) , Brandtjen (R) , Dittrich (R) , Doyle (D) , Duchow (R) , Edming (R) , Horlacher (R) , Katsma (R) , Knodl (R) , Kuglitsch (R) , Kurtz (R) , Macco (R) , Moses (R) , Mursau (R) , Novak (R) , Oldenburg (R) , Penterman (R) , Rozar (R) , Schraa (R) , Snodgrass (D) , Spreitzer (D) , Subeck (D) , Swearingen (R) , Thiesfeldt (R) , Vruwink (D) , Wichgers (R) , Wittke (R) , Zimmerman (R)
Votes
Assembly: Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0
Passed 12–0 Jan 18, 2022 official source full pageNo 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 Ways and Means, Ayes 12, Noes 0
Passed 12–0 Jan 18, 2022 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 1
Passed 14–1 Feb 9, 2022 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0
Passed 5–0 Feb 11, 2022 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Aye · 30
- Alberta Darling (8)
- André Jacque (1)
- Bob Wirch (22)
- Brad Pfaff (32)
- Chris Kapenga (33)
- Chris Larson (7)
- Dan Feyen (20)
- Devin LeMahieu (9)
- Eric Wimberger (2)
- Howard Marklein (17)
- Janet Bewley (25)
- Janis Ringhand (15)
- Jeff Smith (31)
- Jerry Petrowski (29)
- Joan Ballweg (14)
- John Jagler (13)
- Jon Erpenbach (27)
- Julian Bradley (28)
- Kathleen Bernier (23)
- Kelda Roys (26)
- LaTonya Johnson (6)
- Lena Taylor (4)
- Mary Felzkowski (12)
- Melissa Agard (16)
- Patrick Testin (24)
- Rob Stafsholt (10)
- Roger Roth (19)
- Steve Nass (11)
- Tim Carpenter (3)
- Van Wanggaard (21)
Nay · 2
- Duey Stroebel (20)
- Rob Cowles (2)
Not voting · 1
- Dale Kooyenga (5)
Full history
- Nov 17, 2021 · Assembly
Introduced by Representatives Wittke, Katsma, Kuglitsch, Macco, Zimmerman, Allen, Armstrong, Brandtjen, Dittrich, Doyle, Duchow, Edming, Horlacher, Kurtz, Moses, Mursau, Novak, Oldenburg, Penterman, Rozar, Schraa, Snodgrass, Swearingen, Thiesfeldt, Vruwink, Wichgers, Knodl, Spreitzer and Subeck; cosponsored by Senators Roth, Wanggaard, Ballweg, Bernier, Darling and Jacque
- Nov 17, 2021 · Assembly
Read first time and referred to Committee on Ways and Means
- Nov 24, 2021 · Assembly
Fiscal estimate received
- Nov 29, 2021 · Assembly
Assembly Amendment 1 offered by Representative Wittke
- Nov 29, 2021 · Assembly
Representative Shelton added as a coauthor
- Nov 30, 2021 · Assembly
Public hearing held
- Dec 1, 2021 · Assembly
Representative Hong added as a coauthor
- Dec 2, 2021 · Assembly
Representative Conley added as a coauthor
- Dec 3, 2021 · Assembly
Representative Ohnstad added as a coauthor
- Dec 6, 2021 · Assembly
Representative Haywood added as a coauthor
- Dec 8, 2021 · Assembly
Executive action taken
- Dec 14, 2021 · Assembly
Representative Andraca added as a coauthor
- Dec 16, 2021 · Assembly
- Jan 12, 2022 · Assembly
Representative Considine added as a coauthor
- Jan 18, 2022 · Assembly
- Jan 18, 2022 · Assembly
Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0
- Jan 18, 2022 · Assembly
Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0
- Jan 18, 2022 · Assembly
Referred to committee on Rules
- Jan 18, 2022 · Assembly
Placed on calendar 1-20-2022 by Committee on Rules
- Jan 20, 2022 · Assembly
Read a second time
- Jan 20, 2022 · Assembly
Assembly Amendment 1 adopted
- Jan 20, 2022 · Assembly
Ordered to a third reading
- Jan 20, 2022 · Assembly
Rules suspended
- Jan 20, 2022 · Assembly
Read a third time and passed
- Jan 20, 2022 · Assembly
Ordered immediately messaged
- Jan 20, 2022 · Senate
Received from Assembly
- Jan 21, 2022 · Senate
Read first time and referred to committee on Senate Organization
- Jan 21, 2022 · Senate
Available for scheduling
- Jan 28, 2022 · Senate
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Feb 9, 2022 · Senate
Executive action taken
- Feb 9, 2022 · Senate
Report concurrence recommended by Joint Committee on Finance, Ayes 14, Noes 1
- Feb 9, 2022 · Senate
Available for scheduling
- Feb 11, 2022 · Senate
Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 5, Noes 0
- Feb 11, 2022 · Senate
Placed on calendar 2-15-2022 pursuant to Senate Rule 18(1)
- Feb 15, 2022 · Senate
Read a second time
- Feb 15, 2022 · Senate
Ordered to a third reading
- Feb 15, 2022 · Senate
Rules suspended
- Feb 15, 2022 · Senate
Read a third time and concurred in, Ayes 30, Noes 2
- Feb 15, 2022 · Senate
Ordered immediately messaged
- Feb 15, 2022 · Assembly
Received from Senate concurred in
- Feb 25, 2022 · Assembly
Report correctly enrolled on 2-25-2022
- Mar 3, 2022 · Assembly
Presented to the Governor on 3-3-2022
- Mar 8, 2022 · Assembly
Report approved by the Governor on 3-7-2022. 2021 Wisconsin Act 156
- Mar 8, 2022 · Assembly
Published 3-8-2022