Bills · 2021-2022 Regular Session
Relating to: an income and franchise tax exemption for restaurant revitalization grants. (FE)
Federal aid Franchise — Taxation Income tax — Deduction Legislature — Tax exemptions joint survey committee on Restaurant
- 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 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: Ballweg (R) , Bernier (R) , Darling (R) , Jacque (R) , Roth (R) , Wanggaard (R)
37 cosponsors
Allen (R) , Andraca (D) , Armstrong (R) , Brandtjen (R) , Cabrera and Drake , Conley (D) , Considine (D) , Dittrich (R) , Doyle (D) , Duchow (R) , Edming (R) , Hong (D) , Horlacher (R) , Katsma (R) , Knodl (R) , Kuglitsch (R) , Kurtz (R) , Macco (R) , Moses (R) , Mursau (R) , Novak (R) , Ohnstad and Haywood , Oldenburg (R) , Penterman (R) , Rozar (R) , Schraa (R) , Snodgrass (D) , Spreitzer (D) , Stafsholt (R) , Subeck (D) , Swearingen (R) , Thiesfeldt (R) , Vining and Shankland , Vruwink (D) , Wichgers (R) , Wittke (R) , Zimmerman (R)
Votes
Senate: Report adoption of Senate Amendment 1 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0
Passed 5–0 Jan 14, 2022 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 Financial Institutions and Revenue, Ayes 5, Noes 0
Passed 5–0 Jan 14, 2022 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 Amendment 1 recommended by Joint Committee on Finance, Ayes 15, Noes 0
Passed 15–0 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: Report passage as amended 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.
Full history
- Nov 11, 2021 · Senate
Introduced by Senators Roth, Wanggaard, Ballweg, Bernier, Darling and Jacque; cosponsored 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, Spreitzer, Knodl, Hong and Subeck
- Nov 11, 2021 · Senate
Read first time and referred to Committee on Financial Institutions and Revenue
- Nov 29, 2021 · Senate
Fiscal estimate received
- Dec 2, 2021 · Senate
Representative Conley added as a cosponsor
- Dec 6, 2021 · Senate
- Dec 14, 2021 · Senate
Representative Andraca added as a cosponsor
- Dec 16, 2021 · Senate
- Jan 10, 2022 · Senate
Senate Amendment 1 offered by Senator Roth
- Jan 11, 2022 · Senate
Public hearing held
- Jan 12, 2022 · Senate
Representative Considine added as a cosponsor
- Jan 13, 2022 · Senate
Executive action taken
- Jan 14, 2022 · Senate
Report adoption of Senate Amendment 1 recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0
- Jan 14, 2022 · Senate
Report passage as amended recommended by Committee on Financial Institutions and Revenue, Ayes 5, Noes 0
- Jan 14, 2022 · Senate
Available for scheduling
- Jan 18, 2022 · Senate
- 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 adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 15, Noes 0
- Feb 9, 2022 · Senate
Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 1
- Feb 9, 2022 · Senate
Available for scheduling
- Feb 10, 2022 · Senate
Senator Stafsholt added as a coauthor
- Mar 15, 2022 · Senate
Failed to pass pursuant to Senate Joint Resolution 1