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Bills · 2023-2024 Regular Session

AB 1020

Vetoed Official bill text Atom feed

Relating to: expansion of the second individual income tax bracket. (FE)

Income tax — Rate

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, stopped here
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill expands the second individual income tax bracket as follows:

1. For single individuals, certain fiduciaries, and heads of households, the

current law tax rate of 4.40 percent applies to taxable income exceeding $14,320 but

not exceeding $112,500. Under current law, as adjusted for inflation, the second tax

bracket for single individuals, certain fiduciaries, and heads of households applies

to taxable income exceeding $14,320 but not exceeding $28,640.

2. For married persons filing a joint return, the 4.40 percent tax rate applies

to taxable income exceeding $19,090 but not exceeding $150,000. Under current law,

as adjusted for inflation, the second tax bracket for married persons filing a joint

return applies to taxable income exceeding $19,090 but not exceeding $38,190.

3. For married persons filing separate returns the 4.40 percent tax rate applies

to taxable income exceeding $9,550 but not exceeding $75,000. Under current law,

as adjusted for inflation, the second tax bracket for married persons filing separate

returns applies to taxable income exceeding $9,550 but not exceeding $19,090.

Under current law, there are four income tax brackets for single individuals,

certain fiduciaries, heads of households, and married persons, and 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 3.50 percent of taxable income. The rate for the second bracket is 4.40 percent.

The rate for the third bracket is 5.3 percent. And the rate for the highest bracket is

7.65 percent.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Allen (R) , Armstrong (R) , August (R) , Behnke (R) , Binsfeld (R) , Born (R) , Brandtjen (R) , Dittrich (R) , Donovan (R) , Edming (R) , Green (R) , Gundrum (R) , Hurd (R) , Katsma (R) , Krug (R) , Kurtz (R) , Macco (R) , Magnafici (R) , Maxey (R) , Melotik (R) , Moses (R) , Murphy (R) , Mursau (R) , Nedweski (R) , O'Connor (R) , Oldenburg (R) , Penterman (R) , Petryk (R) , Plumer (R) , Rettinger (R) , Schmidt (R) , Schraa (R) , Schutt (R) , Snyder (R) , Sortwell (R) , Spiros (R) , Steffen (R) , Swearingen (R) , Tranel (R) , Wichgers (R) , Wittke (R) , Zimmerman (R)

16 cosponsors

Ballweg (R) , Bradley (R) , Brooks, Bodden and Rozar , Cabral-Guevara (R) , Felzkowski (R) , Feyen (R) , Jacque (R) , Jagler (R) , LeMahieu (R) , Marklein (R) , Nass (R) , Quinn (R) , Stroebel (R) , Testin (R) , Tomczyk (R) , Wanggaard (R)

Votes

Assembly: Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 4

Passed 11–4 Feb 8, 2024 official source full page

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

Assembly: SHALL THE DECISION OF THE CHAIR STAND

Passed 62–34 Feb 13, 2024 official source full page

Aye · 62

Not voting · 3

Assembly: PASSAGE

Passed 62–34 Feb 13, 2024 official source full page

Aye · 62

Not voting · 3

Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Feb 19, 2024 official source full page

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

Senate: Senate Substitute Amendment 1 rejected, Ayes 22, Noes 10

Passed 22–10 Feb 20, 2024 official source full page

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

Senate: CONCURRENCE

Passed 22–10 Feb 20, 2024 official source full page

Full history

  1. Jan 29, 2024 · Assembly

    Introduced by Representatives Katsma, Born, Allen, Armstrong, August, Behnke, Binsfeld, Brandtjen, Dittrich, Donovan, Edming, Green, Gundrum, Hurd, Krug, Kurtz, Macco, Magnafici, Maxey, Melotik, Moses, Murphy, Mursau, Nedweski, O'Connor, Oldenburg, Penterman, Petryk, Plumer, Rettinger, Schmidt, Schraa, Schutt, Snyder, Sortwell, Spiros, Steffen, Tranel, Wichgers, Wittke, Zimmerman and Swearingen; cosponsored by Senators Marklein, LeMahieu, Ballweg, Bradley, Cabral-Guevara, Felzkowski, Feyen, Jagler, Nass, Quinn, Stroebel, Testin, Wanggaard and Tomczyk

  2. Jan 29, 2024 · Assembly

    Read first time and referred to Joint Committee on Finance

  3. Feb 1, 2024 · Assembly

    Public hearing held

  4. Feb 7, 2024 · Assembly

    Executive action taken

  5. Feb 8, 2024 · Assembly

    Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 4

  6. Feb 8, 2024 · Assembly

    Referred to committee on Rules

  7. Feb 8, 2024 · Assembly

    Placed on calendar 2-13-2024 by Committee on Rules

  8. Feb 13, 2024 · Assembly

    Decision of the Chair appealed

  9. Feb 13, 2024 · Assembly

    Decision of the Chair upheld, Ayes 62, Noes 34

  10. Feb 13, 2024 · Assembly

    Ordered to a third reading

  11. Feb 13, 2024 · Assembly

    Rules suspended

  12. Feb 13, 2024 · Assembly

    Read a third time and passed, Ayes 62, Noes 34

  13. Feb 13, 2024 · Assembly

    Representatives Brooks, Bodden and Rozar added as coauthors

  14. Feb 13, 2024 · Assembly

    Ordered immediately messaged

  15. Feb 13, 2024 · Assembly

    Read a second time

  16. Feb 13, 2024 · Assembly

    Assembly Substitute Amendment 1 offered by Representative McGuire

  17. Feb 13, 2024 · Assembly

    Point of order that Assembly Substitute Amendment 1 not germane under Assembly Rule 54 (3)(f) well taken

  18. Feb 14, 2024 · Senate

    Received from Assembly

  19. Feb 14, 2024 · Senate

    Senator Jacque added as a cosponsor

  20. Feb 15, 2024 · Senate

    Fiscal estimate received

  21. Feb 19, 2024 · Senate

    Read first time and referred to committee on Senate Organization

  22. Feb 19, 2024 · Senate

    Available for scheduling

  23. Feb 19, 2024 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  24. Feb 19, 2024 · Senate

    Placed on calendar 2-20-2024 pursuant to Senate Rule 18(1)

  25. Feb 20, 2024 · Senate

    Senate Substitute Amendment 1 offered by Senators Pfaff, Agard, Hesselbein, L. Johnson, Larson, Roys, Smith, Spreitzer and Wirch

  26. Feb 20, 2024 · Senate

    Read a second time

  27. Feb 20, 2024 · Senate

    Senate Substitute Amendment 1 rejected, Ayes 22, Noes 10

  28. Feb 20, 2024 · Senate

    Ordered to a third reading

  29. Feb 20, 2024 · Senate

    Rules suspended to give bill its third reading

  30. Feb 20, 2024 · Senate

    Read a third time and concurred in, Ayes 22, Noes 10

  31. Feb 20, 2024 · Senate

    Ordered immediately messaged

  32. Feb 20, 2024 · Assembly

    Received from Senate concurred in

  33. Feb 21, 2024 · Assembly

    LRB correction

  34. Feb 21, 2024 · Assembly

    Report correctly enrolled on 2-21-2024

  35. Feb 27, 2024 · Assembly

    Presented to the Governor on 2-27-2024

  36. Mar 1, 2024 · Assembly

    Report vetoed by the Governor on 3-1-2024

  37. Mar 13, 2024 · Assembly

    Referred to committee on Rules

  38. May 14, 2024 · Assembly

    Placed on calendar 5-14-2024 pursuant to Joint Rule 82 (2)(a)

  39. May 15, 2024 · Assembly

    Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82