Bills · 2023-2024 Regular Session
Relating to: changes to the low-income housing tax credit. (FE)
Housing Housing and economic development authority wisconsin Income tax — Credit Insurance
- Introduced, stopped here
- Passes Assembly, not reached
- Passes Senate, 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
Under current law, the Wisconsin Housing and Economic Development
Authority administers a low-income housing tax credit program. Under that
program, a person may claim as a credit against the person's income or franchise tax
liability, or against the person's liability for fees imposed on an insurer, the amount
allocated by WHEDA in an “allocation certificate” for a qualified low-income housing
project. The annual amount of tax credits WHEDA certifies under the program may
not exceed $42,000,000. The bill increases that annual cap to $100,000,000.
The bill also requires that WHEDA, if possible, ensure that at least 35 percent
of the tax credits it allocates each year under the program are for qualified
low-income housing projects in rural areas in Wisconsin and removes the
requirement that a qualified low-income housing project be financed with
tax-exempt bonds.
Finally, the bill makes a technical change to the credit for insurers so that an
insurer who is a shareholder of a tax-option corporation, a partner of a partnership,
or a member of a limited liability company may claim the credit.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Votes
Assembly: Report Assembly Amendment 1 adoption recommended by Committee on Housing and Real Estate, Ayes 11, Noes 0
Passed 11–0 Jun 7, 2023 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Assembly: Report Assembly Amendment 2 adoption recommended by Committee on Housing and Real Estate, Ayes 11, Noes 0
Passed 11–0 Jun 7, 2023 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 Housing and Real Estate, Ayes 14, Noes 0
Passed 14–0 Jun 7, 2023 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Full history
- Feb 13, 2023 · Assembly
Introduced by Representatives Armstrong, Kurtz, Allen, Dittrich, Edming, Green, Kitchens, Magnafici, Murphy, Mursau, Novak, Snyder, Spiros, Summerfield, Tusler and VanderMeer; cosponsored by Senators Feyen and Quinn
- Feb 13, 2023 · Assembly
Read first time and referred to Committee on Housing and Real Estate
- Feb 15, 2023 · Assembly
Fiscal estimate received
- Feb 20, 2023 · Assembly
Fiscal estimate received
- Mar 8, 2023 · Assembly
Representative Callahan added as a coauthor
- Mar 16, 2023 · Assembly
Assembly Amendment 1 offered by Representative Armstrong
- Mar 17, 2023 · Assembly
Fiscal estimate received
- May 18, 2023 · Assembly
Public hearing held
- May 24, 2023 · Assembly
Assembly Amendment 2 offered by Representative Armstrong
- Jun 6, 2023 · Assembly
Executive action taken
- Jun 7, 2023 · Assembly
Report Assembly Amendment 1 adoption recommended by Committee on Housing and Real Estate, Ayes 11, Noes 0
- Jun 7, 2023 · Assembly
Report Assembly Amendment 2 adoption recommended by Committee on Housing and Real Estate, Ayes 11, Noes 0
- Jun 7, 2023 · Assembly
Report passage as amended recommended by Committee on Housing and Real Estate, Ayes 14, Noes 0
- Jun 7, 2023 · Assembly
Referred to committee on Rules
- Jun 7, 2023 · Assembly
Placed on calendar 6-14-2023 by Committee on Rules
- Jun 8, 2023 · Assembly
Representative Snodgrass added as a coauthor
- Jun 12, 2023 · Assembly
Representative Bare added as a coauthor
- Jun 13, 2023 · Assembly
Representative O'Connor added as a coauthor
- Jun 14, 2023 · Assembly
Read a second time
- Jun 14, 2023 · Assembly
Representatives Cabrera, C. Anderson, Jacobson and Conley added as coauthors
- Jun 14, 2023 · Assembly
Assembly Amendment 1 adopted
- Jun 14, 2023 · Assembly
Assembly Amendment 2 adopted
- Jun 14, 2023 · Assembly
Ordered to a third reading
- Jun 14, 2023 · Assembly
Rules suspended
- Jun 14, 2023 · Assembly
Read a third time and passed
- Jun 14, 2023 · Assembly
Ordered immediately messaged
- Jun 14, 2023 · Senate
Received from Assembly
- Jun 14, 2023 · Senate
Representative Haywood added as a coauthor
- Jun 14, 2023 · Senate
Read first time and referred to committee on Senate Organization
- Jun 14, 2023 · Senate
Available for scheduling
- Nov 7, 2023 · Senate
Representative Gustafson added as a coauthor
- Dec 20, 2023 · Senate
Senator James added as a cosponsor
- Dec 20, 2023 · Senate
Printed engrossed by the direction of the Senate Chief Clerk-5464
- Apr 15, 2024 · Senate
Failed to concur in pursuant to Senate Joint Resolution 1